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    <title>Amendment of section 467.</title>
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    <description>The marginal heading of section 467 of the Income-tax Act is amended by replacing the reference to &quot;section 262&quot; with &quot;sections 262 and 397&quot;. The amendment updates the statutory cross-reference in the marginal note so that it refers to both provisions.</description>
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      <description>The marginal heading of section 467 of the Income-tax Act is amended by replacing the reference to &quot;section 262&quot; with &quot;sections 262 and 397&quot;. The amendment updates the statutory cross-reference in the marginal note so that it refers to both provisions.</description>
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