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    <title>Amendment of section 17.</title>
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    <description>Amendment to the Income-tax Act substitutes fixed monetary ceilings in section 17(2) with authority to prescribe amounts, replacing the fixed figure in sub-clause (iii)(c) and the fixed figure in the proviso after sub-clause (viii), clause (vi), clause (B) with &quot;such amount as may be prescribed,&quot; effective from the start of the specified fiscal year.</description>
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      <description>Amendment to the Income-tax Act substitutes fixed monetary ceilings in section 17(2) with authority to prescribe amounts, replacing the fixed figure in sub-clause (iii)(c) and the fixed figure in the proviso after sub-clause (viii), clause (vi), clause (B) with &quot;such amount as may be prescribed,&quot; effective from the start of the specified fiscal year.</description>
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