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    <description>The amendment removes sub-sections (1D) and (1E) from section 206C and eliminates all references to sub-section (1D) across the provision, deletes exclusionary words in provisos, and revises the Explanation after sub-section (11) by omitting a clause, inserting a new sub-clause defining persons under sub-section (1F) with specified exclusions, and substituting consolidated wording for prior cross-references.</description>
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      <description>The amendment removes sub-sections (1D) and (1E) from section 206C and eliminates all references to sub-section (1D) across the provision, deletes exclusionary words in provisos, and revises the Explanation after sub-section (11) by omitting a clause, inserting a new sub-clause defining persons under sub-section (1F) with specified exclusions, and substituting consolidated wording for prior cross-references.</description>
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