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    <title>Amendment of section 189</title>
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    <description>Amendment removes the Explanation appended to sub section (3) of Section 189 of the Income tax Act, effected by the Finance Act, 1992 and taking effect from 1st April 1993, thereby excising that explanatory text from the statutory provision while leaving the remainder of Section 189 intact.</description>
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      <title>Amendment of section 189</title>
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      <description>Amendment removes the Explanation appended to sub section (3) of Section 189 of the Income tax Act, effected by the Finance Act, 1992 and taking effect from 1st April 1993, thereby excising that explanatory text from the statutory provision while leaving the remainder of Section 189 intact.</description>
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