Amendment of section 43B.

23. In section 43B of the Income-tax Act, with effect from the 1st day of April, 2017,—

(i)		in clause (f), for the word "employee" occurring at the end, the words "employee, or" shall be substituted;
(ii)		after clause (f), the following clause shall be inserted, namely:—

"(g)

any sum payable by the assessee to the Indian Railways for the use of railway assets,".