Section 54 - Amendment of section 115JF. - Finance Act, 2012

Amendment of section 115JF. 054. 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.