Amendment of section 115A.

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..... with effect from the 1st day of April, 2014,-- (I) in clause (a),-- (A) after sub-clause (iiaa), the following sub-clause shall be inserted, namely:-- "(iiab) interest of the nature and extent r .....

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..... clause (b), for sub-clauses (A), (AA), (B) and (BB), the following subclauses shall be substituted, namely:-- "(A) the amount of income-tax calculated on the income by way of royalty, if any, includ .....

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