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    <title>Amendment of section 140A.</title>
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    <description>The amendment adds relief claimed under section 89 to the scope of section 140A by inserting a new clause in sub section (1), a corresponding sub clause in sub section (1A)(i), and a parallel clause in the Explanation to sub section (1B), with each insertion expressly deemed to have effect from 1st April, 2007, thereby bringing that relief within the operative provisions of section 140A.</description>
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      <description>The amendment adds relief claimed under section 89 to the scope of section 140A by inserting a new clause in sub section (1), a corresponding sub clause in sub section (1A)(i), and a parallel clause in the Explanation to sub section (1B), with each insertion expressly deemed to have effect from 1st April, 2007, thereby bringing that relief within the operative provisions of section 140A.</description>
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