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    <title>Amendment of section 115P</title>
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    <description>Legislative amendment substitutes the existing textual rate in section 115P of the Income-tax Act with a lower textual rate, thereby reducing the prescribed percentage applied under that provision; the substitution is effective from the enacted effective date and alters the computation basis for liabilities governed by section 115P.</description>
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      <description>Legislative amendment substitutes the existing textual rate in section 115P of the Income-tax Act with a lower textual rate, thereby reducing the prescribed percentage applied under that provision; the substitution is effective from the enacted effective date and alters the computation basis for liabilities governed by section 115P.</description>
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