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    <title>Amendment of section 92C.</title>
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    <description>The amendment substitutes the fixed reference to a five per cent figure in the second proviso to sub section (2) of section 92C with a provision empowering the Central Government to notify the applicable percentage in the Official Gazette, thereby altering the mechanism for determining the percentage threshold under that proviso and specifying an effective commencement date for the substitution.</description>
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      <description>The amendment substitutes the fixed reference to a five per cent figure in the second proviso to sub section (2) of section 92C with a provision empowering the Central Government to notify the applicable percentage in the Official Gazette, thereby altering the mechanism for determining the percentage threshold under that proviso and specifying an effective commencement date for the substitution.</description>
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