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    <title>Amendment of section 72</title>
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    <description>Amendment removes the proviso to section 72(1)(i) of the Income-tax Act, effective from the 1st day of April, 2000, thereby eliminating the prior conditional exception in that clause and changing the statutory application of section 72&#039;s clause (i).</description>
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      <title>Amendment of section 72</title>
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      <description>Amendment removes the proviso to section 72(1)(i) of the Income-tax Act, effective from the 1st day of April, 2000, thereby eliminating the prior conditional exception in that clause and changing the statutory application of section 72&#039;s clause (i).</description>
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