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    <title>Amendment of section 73</title>
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    <description>The Explanation to the Income-tax provision is amended to replace the phrase limiting qualification to entities whose principal business is banking with wording that includes trading in shares or banking, effective from the fiscal year commencing 1 April 2015, thereby expanding the class of qualifying principal businesses under that Explanation.</description>
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      <description>The Explanation to the Income-tax provision is amended to replace the phrase limiting qualification to entities whose principal business is banking with wording that includes trading in shares or banking, effective from the fiscal year commencing 1 April 2015, thereby expanding the class of qualifying principal businesses under that Explanation.</description>
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