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    <description>Amendment to rule 17A substitutes the reference to clause (a) with clause (aa) of sub section (1) and omits the words &quot;Chief Commissioner or&quot; from the proviso; Appendix II (Form No. 10A) is amended to replace its heading citation with reference to clause (aa) of sub section (1) of section 12A and to omit the words &quot;Chief Commissioner or&quot; in the form text.</description>
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      <description>Amendment to rule 17A substitutes the reference to clause (a) with clause (aa) of sub section (1) and omits the words &quot;Chief Commissioner or&quot; from the proviso; Appendix II (Form No. 10A) is amended to replace its heading citation with reference to clause (aa) of sub section (1) of section 12A and to omit the words &quot;Chief Commissioner or&quot; in the form text.</description>
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