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    <title>Amendment of section 40</title>
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    <description>Amendment to section 40 replaces clause (d) of the first proviso to sub-clause (v) of clause (a) so that the proviso expressly covers any payment of tax referred to in the specified sub-clauses of section 10(6). The change is a textual substitution to include those payments within the proviso&#039;s scope.</description>
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      <description>Amendment to section 40 replaces clause (d) of the first proviso to sub-clause (v) of clause (a) so that the proviso expressly covers any payment of tax referred to in the specified sub-clauses of section 10(6). The change is a textual substitution to include those payments within the proviso&#039;s scope.</description>
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