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    <title>Amendment of section 113.</title>
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    <description>Section 113 is amended to replace references to &quot;total undisclosed income&quot; with total income and to omit specified words in the proviso beginning with &quot;and applicable&quot; and ending with the provision cited in the Bill; this amendment takes effect from 1st September, 2024 and alters the computation basis for tax in block assessments of search cases.</description>
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      <description>Section 113 is amended to replace references to &quot;total undisclosed income&quot; with total income and to omit specified words in the proviso beginning with &quot;and applicable&quot; and ending with the provision cited in the Bill; this amendment takes effect from 1st September, 2024 and alters the computation basis for tax in block assessments of search cases.</description>
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