(b)in Explanation 2, -(i)in clause (a), -(A)after the words "the assessee", the words, brackets and letters "other than an assessee referred to in clause (aa)" shall be inserted;(B)in sub-clause (;), the words, brackets and letters "other than a company referred to in clause (aa)" shall be omitted;(ii)in clause (aa), for the words "being a company, which", the word "who" shall be substituted.
