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    <description>Amendment substitutes phrases in the earlier notification so that &#039;&#039;persons being companies&#039;&#039; are identified by specified clauses of section 2 of the Income-tax Act, 1961 and must have either a registered office or a principal place of business in the area mentioned in the relevant column; four textual substitutions replace references to companies registered under the Companies Act, 1956 and having a registered office. The amendment takes effect from publication in the Official Gazette.</description>
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      <description>Amendment substitutes phrases in the earlier notification so that &#039;&#039;persons being companies&#039;&#039; are identified by specified clauses of section 2 of the Income-tax Act, 1961 and must have either a registered office or a principal place of business in the area mentioned in the relevant column; four textual substitutions replace references to companies registered under the Companies Act, 1956 and having a registered office. The amendment takes effect from publication in the Official Gazette.</description>
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