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    <title>Amendment of section 36</title>
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    <description>Amendment to section 36(1)(viii) substitutes the Explanation so that &quot;financial corporation&quot; includes a public company and a Government company, and provides that the meanings of &quot;public company&quot; and &quot;Government company&quot; shall be those assigned in the Companies Act, 1956; the substitution is deemed effective from the specified operative date for income-tax purposes.</description>
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      <description>Amendment to section 36(1)(viii) substitutes the Explanation so that &quot;financial corporation&quot; includes a public company and a Government company, and provides that the meanings of &quot;public company&quot; and &quot;Government company&quot; shall be those assigned in the Companies Act, 1956; the substitution is deemed effective from the specified operative date for income-tax purposes.</description>
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