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    <title>Amendment of section 155</title>
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    <description>Clarifies the cross reference within the income tax provision by substituting the indefinite reference to &quot;the proviso&quot; with an explicit reference to the second proviso in sub section (4A), clause (b), thereby ensuring the provision points unambiguously to the second proviso.</description>
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      <description>Clarifies the cross reference within the income tax provision by substituting the indefinite reference to &quot;the proviso&quot; with an explicit reference to the second proviso in sub section (4A), clause (b), thereby ensuring the provision points unambiguously to the second proviso.</description>
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