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    <title>Amendment of Section 223</title>
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    <description>The amendment excises the phrase &quot;in a district&quot; from subsection (2) of Section 223 of the Income-tax Act and provides that those words shall be and shall be deemed always to have been omitted, thereby removing the geographic qualifier and treating the omission as retrospective.</description>
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      <description>The amendment excises the phrase &quot;in a district&quot; from subsection (2) of Section 223 of the Income-tax Act and provides that those words shall be and shall be deemed always to have been omitted, thereby removing the geographic qualifier and treating the omission as retrospective.</description>
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