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    <title>Amendment of section 279</title>
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    <description>Amendment inserts section 275B into the list of cross references in section 279(1) of the Income tax Act by adding the words, figures and letter &quot;section 275B&quot; immediately after &quot;section 275A&quot;, thereby updating the statutory enumeration and altering internal references in section 279(1).</description>
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      <description>Amendment inserts section 275B into the list of cross references in section 279(1) of the Income tax Act by adding the words, figures and letter &quot;section 275B&quot; immediately after &quot;section 275A&quot;, thereby updating the statutory enumeration and altering internal references in section 279(1).</description>
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