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    <title>Amendment of Fourth Schedule.</title>
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    <description>The amendment replaces the date in the first proviso to rule 3 of Part A of the Fourth Schedule to the Income-tax Act with a later cutoff and provides that this substitution is deemed to have effect from the first day of the following year, thereby adjusting the applicability timeframe established by that proviso without altering other substantive terms.</description>
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      <description>The amendment replaces the date in the first proviso to rule 3 of Part A of the Fourth Schedule to the Income-tax Act with a later cutoff and provides that this substitution is deemed to have effect from the first day of the following year, thereby adjusting the applicability timeframe established by that proviso without altering other substantive terms.</description>
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