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    <title>Amendment of section 16</title>
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    <description>The amendment inserts Explanation 2 clarifying that use of any vehicle referred to in the proviso for journeys by the assessee between residence and office, or from office to residence, shall not be regarded as use otherwise than wholly and exclusively in the performance of his duties.</description>
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      <description>The amendment inserts Explanation 2 clarifying that use of any vehicle referred to in the proviso for journeys by the assessee between residence and office, or from office to residence, shall not be regarded as use otherwise than wholly and exclusively in the performance of his duties.</description>
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