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    <title>Amendment of section 111A</title>
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    <description>Amendment removes the second proviso in subsection (1) of section 111A of the Income tax Act by the Finance Act, 2015, and the omission takes effect from the commencement date specified in the amending provision, thereby excising that proviso from the operative statutory text.</description>
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      <title>Amendment of section 111A</title>
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      <description>Amendment removes the second proviso in subsection (1) of section 111A of the Income tax Act by the Finance Act, 2015, and the omission takes effect from the commencement date specified in the amending provision, thereby excising that proviso from the operative statutory text.</description>
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