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    <title>Amendment of section 2</title>
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    <description>The Income-tax Act&#039;s section 2 is amended to broaden charitable-purpose language to include environmental and heritage preservation, to insert a new definition of &quot;electoral trust&quot; approved by the Board under a Central Government scheme, to redefine &quot;firm&quot;, &quot;partner&quot;, and &quot;partnership&quot; to include limited liability partnerships and minor partners, to add a statutory definition of &quot;manufacture&quot; covering transformation or creation of distinct non-living objects, and to extend references to &quot;public sector company&quot; to include &quot;scheduled bank&quot; with a cross-referenced Explanation.</description>
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      <description>The Income-tax Act&#039;s section 2 is amended to broaden charitable-purpose language to include environmental and heritage preservation, to insert a new definition of &quot;electoral trust&quot; approved by the Board under a Central Government scheme, to redefine &quot;firm&quot;, &quot;partner&quot;, and &quot;partnership&quot; to include limited liability partnerships and minor partners, to add a statutory definition of &quot;manufacture&quot; covering transformation or creation of distinct non-living objects, and to extend references to &quot;public sector company&quot; to include &quot;scheduled bank&quot; with a cross-referenced Explanation.</description>
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