Clause 23 - Amendment of Section 115WC - Finance Bill, 2008

23. In section 115WC of the Income-tax Act, in sub-section ( 1 ), with effect from the 1 st day of April, 2009,— ( i ) in clause (c), for the words, brackets and letters "clauses ( A ) to ( K )", the words, brackets and letters "clauses ( A ) to ( L )" shall be substituted; ( ii ) in clause ( d ), for the words, brackets and letters "clauses ( L ) to ( P )", the words, brackets and letters "clauses ( M ) to ( P )" shall be substituted.