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Amendment of section 115QA.

Clause 56 - Bills - DIRECT TAXES - Bill - Clause 56 - 56. In section 115QA of the Income-tax Act, in sub-section (1), in the Explanation, with effect from the 1st day of June, 2016,- (a) in clause (i), for the words, figures and letter section 77A of .....

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was received by the company for issue of such shares, determined in the manner as may be prescribed shall be substituted. Clause 56 of the Bill seeks to amend section 115QA of the Income-tax Act relating to tax on distributed income to shareholders. .....

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