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    <title>Amendment of section 43D.</title>
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    <description>The Income-tax provision is amended to remove references to public companies: the marginal heading omits public company language, clause (b) is deleted, the phrase referring to public companies in the long line is removed, and clauses (a) and (b) of the Explanation are omitted, effective 1 April 2025.</description>
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      <description>The Income-tax provision is amended to remove references to public companies: the marginal heading omits public company language, clause (b) is deleted, the phrase referring to public companies in the long line is removed, and clauses (a) and (b) of the Explanation are omitted, effective 1 April 2025.</description>
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