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    <title>Amendment of section 44BB</title>
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    <description>Amendment inserts a reference to section 44DA into the proviso to sub section (1) of section 44BB of the Income tax Act, effected by the Finance Act, 2010 and operative from 1 April 2011, by adding the words, figures and letters &quot;section 44DA or&quot; after &quot;section 44D or&quot; in the proviso, thereby expanding the proviso&#039;s statutory cross references and scope.</description>
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      <description>Amendment inserts a reference to section 44DA into the proviso to sub section (1) of section 44BB of the Income tax Act, effected by the Finance Act, 2010 and operative from 1 April 2011, by adding the words, figures and letters &quot;section 44DA or&quot; after &quot;section 44D or&quot; in the proviso, thereby expanding the proviso&#039;s statutory cross references and scope.</description>
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