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    <title>Amendment of section 54EC</title>
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    <description>The amendment inserts a new sub-clause in the Explanation to section 54EC declaring that bonds issued by the National Housing Bank or the Small Industries Development Bank of India are eligible investments for the purposes of section 54EC when issued on or after the stated effective date.</description>
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      <description>The amendment inserts a new sub-clause in the Explanation to section 54EC declaring that bonds issued by the National Housing Bank or the Small Industries Development Bank of India are eligible investments for the purposes of section 54EC when issued on or after the stated effective date.</description>
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