Under Section 54(1) of the Act as it existed prior to the amendment by the Finance (No.2) Act, 2014, the only condition to be fulfilled to claim deduction under Section 54 of the Act was that a new residential house be purchased within the prescribed time dehors any condition as to the location of such house. The amendment to insert the words ‘in India’ was with effect from 1st April 2015 and was to apply prospectively in relation to subsequent assessment years. It is well settled position of law that an amendment can be considered to be declaratory and clarificatory only if the statute itself expressly and unequivocally states that it is declaratory and clarificatory provision. If there is no such clear statement, the amendment is not merely a clarification, but a substantive amendment, which shall apply prospectively