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    <title>Amendment of section 115BBD.</title>
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    <description>The amendment inserts, in the operative subsection of the income-tax provision, after the words referring to the earlier commencement date, the words permitting coverage of the subsequent commencement period; this insertion takes effect from the stated effective date, bringing returns or assessments beginning in that later period within the provision&#039;s scope.</description>
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      <description>The amendment inserts, in the operative subsection of the income-tax provision, after the words referring to the earlier commencement date, the words permitting coverage of the subsequent commencement period; this insertion takes effect from the stated effective date, bringing returns or assessments beginning in that later period within the provision&#039;s scope.</description>
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