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    <description>Consequential amendments substitute and expand cited section references in section 45(1) and insert an additional deduction provision reference into sub-section (3) of section 80A and corresponding clauses of sub-section (3) of section 80P, thereby incorporating the deduction provision into the statutory applicability and cross-reference framework.</description>
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      <description>Consequential amendments substitute and expand cited section references in section 45(1) and insert an additional deduction provision reference into sub-section (3) of section 80A and corresponding clauses of sub-section (3) of section 80P, thereby incorporating the deduction provision into the statutory applicability and cross-reference framework.</description>
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