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Section 50 - Amendment of section 115JA - Finance Act, 2000Extract 50. Amendment of section 115JA In section 115JA of the Income-tax Act, with effect from the 1st day of April, 2001,- (i) in sub-section (1), after the words, figures and letters the 1st day of April, 1997 , the words, figures and letters but before the 1st day of April, 2001 shall be inserted; (ii) in sub-section (2), in the Explanation, in item (i) below clause (f), in the proviso, after the words, figures and letters the 1st day of April, 1997 , the words, figures and letters but ending before the 1st day of April, 2001 shall be inserted.
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