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    <title>Amendment of Section 80S</title>
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    <description>The amendment substitutes the cross-reference in section 80S: replacing the words &quot;provisions of clause (ii) of section 28&quot; with &quot;provisions of sub clause (a) or sub clause (b) or sub clause (c) of clause (ii) of section 28,&quot; and declares that substitution to be effective from 1 April, 1972.</description>
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      <description>The amendment substitutes the cross-reference in section 80S: replacing the words &quot;provisions of clause (ii) of section 28&quot; with &quot;provisions of sub clause (a) or sub clause (b) or sub clause (c) of clause (ii) of section 28,&quot; and declares that substitution to be effective from 1 April, 1972.</description>
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