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    <title>Amendment of Section 32</title>
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    <description>An amendment substitutes a higher percentage for the rate specified in clause (iv) of subsection (1) of Section 32 of the Income-tax Act, operating prospectively from the commencement of the notified fiscal year and thereby increasing the allowable depreciation deduction under that clause for periods beginning on or after the effective date.</description>
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      <description>An amendment substitutes a higher percentage for the rate specified in clause (iv) of subsection (1) of Section 32 of the Income-tax Act, operating prospectively from the commencement of the notified fiscal year and thereby increasing the allowable depreciation deduction under that clause for periods beginning on or after the effective date.</description>
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