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    <title>Amendment of section 115VD</title>
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    <description>The amendment provides that clause (vii) shall be omitted from the referenced provision of the Income-tax Act, enacted by the Finance Act, 2005, and takes effect from the first day of April, 2006, thereby modifying the statutory text and its application prospectively by excising the identified clause.</description>
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      <description>The amendment provides that clause (vii) shall be omitted from the referenced provision of the Income-tax Act, enacted by the Finance Act, 2005, and takes effect from the first day of April, 2006, thereby modifying the statutory text and its application prospectively by excising the identified clause.</description>
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