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    <title>Amendment of section 140A.</title>
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    <description>Section 140A is amended to require that any relief of tax claimed under section 89 be deducted when determining self assessment tax payable under sub section (1), when computing interest under sub section (1A), and when ascertaining &quot;assessed tax&quot; under the Explanation to sub section (1B); the amendments operate retrospectively to the beginning of the 2007 08 assessment period and apply to that and subsequent assessment years.</description>
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      <description>Section 140A is amended to require that any relief of tax claimed under section 89 be deducted when determining self assessment tax payable under sub section (1), when computing interest under sub section (1A), and when ascertaining &quot;assessed tax&quot; under the Explanation to sub section (1B); the amendments operate retrospectively to the beginning of the 2007 08 assessment period and apply to that and subsequent assessment years.</description>
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