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    <title>Amendment of section 276CC.</title>
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    <description>The proviso to section 276CC is amended to define tax payable for non-company taxpayers as the tax on total income determined on regular assessment reduced by advance tax or self-assessment tax paid before the expiry of the assessment year and any tax deducted or collected at source, and to increase the prosecutorial threshold from three thousand rupees to ten thousand rupees, effective from 1 April 2020 for the assessment year 2020-2021 onwards.</description>
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      <description>The proviso to section 276CC is amended to define tax payable for non-company taxpayers as the tax on total income determined on regular assessment reduced by advance tax or self-assessment tax paid before the expiry of the assessment year and any tax deducted or collected at source, and to increase the prosecutorial threshold from three thousand rupees to ten thousand rupees, effective from 1 April 2020 for the assessment year 2020-2021 onwards.</description>
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