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    <title>Amendment of section 18B</title>
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    <description>The amendment omits two clauses from sub section (1) of section 18B and inserts a savings provision preserving the pre amendment form of section 18B for the assessment year commencing on the first day of April, 1988 and for earlier assessment years, with references to other provisions to be construed as they stood for the relevant assessment year.</description>
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      <description>The amendment omits two clauses from sub section (1) of section 18B and inserts a savings provision preserving the pre amendment form of section 18B for the assessment year commencing on the first day of April, 1988 and for earlier assessment years, with references to other provisions to be construed as they stood for the relevant assessment year.</description>
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