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    <title>Amendment of section 191.</title>
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    <description>An amendment inserts a proviso permitting the Central Government to notify the class of persons entitled to repayment of amounts of tax, surcharge and penalty paid in excess under the Scheme, with the proviso deemed effective from 1 June 2016.</description>
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      <description>An amendment inserts a proviso permitting the Central Government to notify the class of persons entitled to repayment of amounts of tax, surcharge and penalty paid in excess under the Scheme, with the proviso deemed effective from 1 June 2016.</description>
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