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    <title>Amendment of Section 280X</title>
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    <description>Amendment to Section 280X of the Income Tax Act excises the parenthetical exclusion for super tax from subsection (2), deleting the words &quot;(but not super tax)&quot; and thereby removing an express textual carve out that previously distinguished super tax from the provision&#039;s application.</description>
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      <description>Amendment to Section 280X of the Income Tax Act excises the parenthetical exclusion for super tax from subsection (2), deleting the words &quot;(but not super tax)&quot; and thereby removing an express textual carve out that previously distinguished super tax from the provision&#039;s application.</description>
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