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    <title>Amendment of section 72A</title>
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    <description>The amendment inserts a new sub clause to include the business of providing telecommunication services-basic and cellular-and specified service types such as radio paging, domestic satellite service, network trunking, broadband network and internet services into the enumerated businesses covered by the relevant provision of the Income tax Act, effective from the commencement date set by the Finance Act.</description>
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      <description>The amendment inserts a new sub clause to include the business of providing telecommunication services-basic and cellular-and specified service types such as radio paging, domestic satellite service, network trunking, broadband network and internet services into the enumerated businesses covered by the relevant provision of the Income tax Act, effective from the commencement date set by the Finance Act.</description>
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