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    <description>Amendment revises the cross-reference in Section 216 of the Income-tax Act by substituting the prior list of subsection citations with the words &quot;under section 209A or section 212&quot;, thereby identifying those two sections as the operative source provisions for clause (a); the substitution takes effect from 1 June 1978.</description>
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      <description>Amendment revises the cross-reference in Section 216 of the Income-tax Act by substituting the prior list of subsection citations with the words &quot;under section 209A or section 212&quot;, thereby identifying those two sections as the operative source provisions for clause (a); the substitution takes effect from 1 June 1978.</description>
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