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    <title>Amendment of section 115UA</title>
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    <description>Section 115UA(3) is amended to add the words &quot;or clause (23FCA)&quot; immediately after &quot;in clause (23FC)&quot;, thereby extending the sub section&#039;s cross reference to include clause (23FCA); this textual insertion in sub section (3) is effective from the 1st day of April, 2016.</description>
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      <description>Section 115UA(3) is amended to add the words &quot;or clause (23FCA)&quot; immediately after &quot;in clause (23FC)&quot;, thereby extending the sub section&#039;s cross reference to include clause (23FCA); this textual insertion in sub section (3) is effective from the 1st day of April, 2016.</description>
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