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    <title>Consequential Amendments</title>
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    <description>Consequential amendments to the Income-tax Act omit the deduction under section 80C prospectively, replace withholding language to condition withholding on the tax on estimated total income being nil, insert cross references to section 271BB alongside section 271B in multiple penalty and procedural provisions, and amend the Eleventh Schedule to add an additional referenced sub paragraph, aligning schedule entries with those textual changes.</description>
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      <description>Consequential amendments to the Income-tax Act omit the deduction under section 80C prospectively, replace withholding language to condition withholding on the tax on estimated total income being nil, insert cross references to section 271BB alongside section 271B in multiple penalty and procedural provisions, and amend the Eleventh Schedule to add an additional referenced sub paragraph, aligning schedule entries with those textual changes.</description>
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