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    <title>Amendment of Second Schedule.</title>
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    <description>The Second Schedule to the Income-tax Act is amended with effect from 30 March 2026 by deleting clause (c) in rule 4, substituting the word &quot;of&quot; for the words &quot;or to arrest&quot; in rule 19, omitting Part V, deleting the words &quot;(except arrest and detention)&quot; from rule 85, and omitting rule 90. The changes revise the structure and terminology of the Second Schedule by removing specified provisions and related references.</description>
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      <description>The Second Schedule to the Income-tax Act is amended with effect from 30 March 2026 by deleting clause (c) in rule 4, substituting the word &quot;of&quot; for the words &quot;or to arrest&quot; in rule 19, omitting Part V, deleting the words &quot;(except arrest and detention)&quot; from rule 85, and omitting rule 90. The changes revise the structure and terminology of the Second Schedule by removing specified provisions and related references.</description>
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