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    <title>Amendment of section 243</title>
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    <description>The amendment provides that the provisions of section 243 shall not apply to any assessment for the assessment year commencing on the 1st day of April, 1989 or any subsequent assessment years, giving the exclusion prospective effect from that assessment year.</description>
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      <description>The amendment provides that the provisions of section 243 shall not apply to any assessment for the assessment year commencing on the 1st day of April, 1989 or any subsequent assessment years, giving the exclusion prospective effect from that assessment year.</description>
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