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    <title>Amendment of section 279</title>
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    <description>Amendment inserts the words, figures and letter &quot;section 276E,&quot; after &quot;section 276D,&quot; in section 279(1) of the principal Income-tax Act, thereby adding an explicit cross-reference to section 276E within the enumerative list in that sub section and bringing section 276E within the scope of matters governed by section 279(1).</description>
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      <description>Amendment inserts the words, figures and letter &quot;section 276E,&quot; after &quot;section 276D,&quot; in section 279(1) of the principal Income-tax Act, thereby adding an explicit cross-reference to section 276E within the enumerative list in that sub section and bringing section 276E within the scope of matters governed by section 279(1).</description>
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