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    <title>Amendment of section 10 of act 43 of 1961</title>
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    <description>Amendment to section 10 inserts clause (26B), deemed effective from 1 April 1972, exempting income of a corporation established by statute or any other body, institution or association wholly financed by Government where the entity is formed for promoting the interests of the members of the Scheduled Castes or the Scheduled Tribes or both; the Explanation adopts the meanings of &quot;Scheduled Castes&quot; and &quot;Scheduled Tribes&quot; from clauses (24) and (25) of article 366 of the Constitution.</description>
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