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    <title>Amendment of section 115R</title>
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    <description>The amendment omits the word &quot;open-ended&quot; from clause (b) of the proviso to sub section (2) of section 115R of the Income tax Act, effective 1st June 2006, thereby removing the statutory qualifier that affected the applicability of that clause.</description>
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      <description>The amendment omits the word &quot;open-ended&quot; from clause (b) of the proviso to sub section (2) of section 115R of the Income tax Act, effective 1st June 2006, thereby removing the statutory qualifier that affected the applicability of that clause.</description>
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