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    <title>Amendment of section 43</title>
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    <description>Amendment substitutes references in the explanatory clauses of the income tax provision so that the newly inserted subsection and its specified clause in the depreciation provision, and an additional related subsection governing adjustments, are included among the cited provisions for computing written down value and related tax adjustments, thereby aligning explanatory cross references with the broadened depreciation framework.</description>
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      <title>Amendment of section 43</title>
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      <description>Amendment substitutes references in the explanatory clauses of the income tax provision so that the newly inserted subsection and its specified clause in the depreciation provision, and an additional related subsection governing adjustments, are included among the cited provisions for computing written down value and related tax adjustments, thereby aligning explanatory cross references with the broadened depreciation framework.</description>
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