Amendment of section 140A.

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..... ll be inserted; (ii) in sub-section (1A), in clause (i), in sub-clause (e), after the word, figures and letters section 115JAA , the words, figures and letters or section 115JD shall be inserted; (iii) in sub-section (1B), in the Explanation, in clause (iv), after the word, figures and letters section 115JAA , the words, figures and letters or section 115JD .....

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..... under section 140A for the purposes of computing tax payable, and interest chargeable under sections 234A and 234B, before furnishing the return of income. These amendments will take effect from 1st April, 2013 and will, accordingly, apply in relation to the assessment year 2013-2014 and subsequent assessment years. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Re .....

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