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    <title>Amendment of section 43.</title>
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    <description>Clause 12 replaces the reference to &quot;bank account&quot; in the second proviso to section 43(1) with &quot;bank account or through such other electronic mode as may be prescribed,&quot; enabling the Board to prescribe electronic payment modes whose use will prevent exclusion of acquisition-related payments from the computation of actual cost for tax purposes.</description>
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      <description>Clause 12 replaces the reference to &quot;bank account&quot; in the second proviso to section 43(1) with &quot;bank account or through such other electronic mode as may be prescribed,&quot; enabling the Board to prescribe electronic payment modes whose use will prevent exclusion of acquisition-related payments from the computation of actual cost for tax purposes.</description>
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