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    <title>Amendment of section 80.</title>
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    <description>The amendment adds the words &quot;or sub-section (2) of section 73A&quot; into section 80 of the Income-tax Act immediately after the existing reference to &quot;subsection (2) of section 73&quot;, thereby extending section 80&#039;s statutory linkage and deduction eligibility to include sub-section (2) of section 73A.</description>
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      <title>Amendment of section 80.</title>
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      <description>The amendment adds the words &quot;or sub-section (2) of section 73A&quot; into section 80 of the Income-tax Act immediately after the existing reference to &quot;subsection (2) of section 73&quot;, thereby extending section 80&#039;s statutory linkage and deduction eligibility to include sub-section (2) of section 73A.</description>
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