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    <title>Amendment of section 35</title>
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    <description>The amendment directs that in subsection (2) of section 35, immediately after the reference to clause (m) of section 2, the words &quot;, as it existed immediately before its amendment by the Finance Act, 1992,&quot; shall be inserted, and that insertion is effective from the first day of April following the 1992 Finance Act amendment.</description>
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      <description>The amendment directs that in subsection (2) of section 35, immediately after the reference to clause (m) of section 2, the words &quot;, as it existed immediately before its amendment by the Finance Act, 1992,&quot; shall be inserted, and that insertion is effective from the first day of April following the 1992 Finance Act amendment.</description>
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