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    <title>Amendment of section 277.</title>
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    <description>Amendment increases the monetary ceiling in one clause of the Income-tax provision to a substantially higher amount and separately reduces the temporal limitation in another clause from a longer period to a shorter period; both changes take effect from the first day of July, 2012, thereby altering the financial threshold for application and shortening the time frame for the provision&#039;s operation.</description>
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      <description>Amendment increases the monetary ceiling in one clause of the Income-tax provision to a substantially higher amount and separately reduces the temporal limitation in another clause from a longer period to a shorter period; both changes take effect from the first day of July, 2012, thereby altering the financial threshold for application and shortening the time frame for the provision&#039;s operation.</description>
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