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    <title>Amendment of section 80C</title>
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    <description>The amendment removes a prior monetary-cap phrase from the clause on eligible deductions, extends eligible recipients to include public sector companies, universities established by law, affiliated colleges and local authorities in addition to public companies, and expressly excludes loan repayments from the statutory definition of &quot;contribution&quot; so that such repayments are not treated as deductible contributions.</description>
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      <description>The amendment removes a prior monetary-cap phrase from the clause on eligible deductions, extends eligible recipients to include public sector companies, universities established by law, affiliated colleges and local authorities in addition to public companies, and expressly excludes loan repayments from the statutory definition of &quot;contribution&quot; so that such repayments are not treated as deductible contributions.</description>
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