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    <title>Amendment of section 16</title>
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    <description>The amendment removes the proviso to clause (i), renames &quot;Explanation 1&quot; as &quot;Explanation&quot;, omits &quot;Explanation 2&quot;, and inserts a new clause permitting a deduction for any sum paid by the assessee on account of a tax on employment as defined in clause (2) of article 276 of the Constitution, leviable by or under any law.</description>
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      <description>The amendment removes the proviso to clause (i), renames &quot;Explanation 1&quot; as &quot;Explanation&quot;, omits &quot;Explanation 2&quot;, and inserts a new clause permitting a deduction for any sum paid by the assessee on account of a tax on employment as defined in clause (2) of article 276 of the Constitution, leviable by or under any law.</description>
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