Section 53 - Amendment of section 234A. - Finance (No. 2) Act, 2019

Amendment of section 234A. 53. In section 234A of the Income-tax Act, in sub-section (1), in the long line, after clause (ii), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2007, namely: (iia) any relief of tax allowed under section 89; .