Clause 52 - Amendment of section 115JF. - Finance Bill, 2012

Amendment of section 115JF. 52. In section 115JF of the Income-tax Act, with effect from the 1st day of April, 2013, (i) clause (c) shall be omitted; (ii) in clause (d), for the words a limited liability partnership on its total income , the words a person on his total income shall be substituted.