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    <title>Amendment of Section 112</title>
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    <description>Amendment substitutes the phrase &quot;income tax&quot; with the word tax in clause (i), omits clause (ii), and substitutes &quot;income tax and super tax&quot; with the word tax in clause (iii) of Section 112, thereby standardising terminology and removing a separate clause.</description>
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      <title>Amendment of Section 112</title>
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      <description>Amendment substitutes the phrase &quot;income tax&quot; with the word tax in clause (i), omits clause (ii), and substitutes &quot;income tax and super tax&quot; with the word tax in clause (iii) of Section 112, thereby standardising terminology and removing a separate clause.</description>
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