Section 44 - Amendment of section 115A. - Finance Act, 2012

Amendment of section 115A. 044 . In section 115A of the Income-tax Act, with effect from the 1st day of July, 2012, in sub-section (1) , in clause ( a ), ( a ) in sub-clause ( ii ), for the word, brackets, figures and letter "clause ( iia )", the words, brackets, figures and letters "sub-clause ( iia ) or sub-clause ( iiaa )" shall be substituted; ( b ) after sub-clause ( iia ), the following sub-clause shall be inserted, namely: "( iiaa ) interest of the nature and extent referred to in section 194LC; or"; ( c ) in item ( BA ) , after the word, brackets, figures and letter "sub-clause ( iia )", the words, brackets, figures and letters "or sub-clause ( iiaa )" shall be inserted; ( d ) in item ( D ), after the word, brackets, figures and letter "sub-clause ( iia )", the word, brackets, figures and letters ", sub-clause ( iiaa )" shall be inserted.