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    <description>Consequential amendments update cross-references in the Income-tax Act to incorporate and insert a newly referenced deduction provision across multiple subsections, by adding a clause reference, substituting expanded lists of clause references, and appending the deduction provision to sections that govern deduction eligibility and computation, thereby integrating the provision into the Act&#039;s existing deduction framework.</description>
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      <description>Consequential amendments update cross-references in the Income-tax Act to incorporate and insert a newly referenced deduction provision across multiple subsections, by adding a clause reference, substituting expanded lists of clause references, and appending the deduction provision to sections that govern deduction eligibility and computation, thereby integrating the provision into the Act&#039;s existing deduction framework.</description>
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