Section 68 - Amendment of section 140A. - Finance Act, 2020

Amendment of section 140A. 68. In section 140A of the Income-tax Act, in sub-section (1),- (a) in clause (iv), the word and occurring at the end shall be omitted; (b) in clause (v), for the word, figures and letters section 115JD, , the words, figures and letters section 115JD; and shall be substituted; (c) after clause (v), the following clause shall be inserted, namely: (vi) any tax or interest payable according to the provisions of sub-section (2) of section 191,