In section 79 of the Income-tax Act, in sub-section (2), after clause (d), the following clause shall be inserted with effect from the 1st day of April, 2022, namely:––“(e) to a company to the extent that a change in the shareholding has taken place during the previous year on account of relocation referred to in theExplanation to clause (viiac) and (viiad) of section 47.”.
