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Amendment of section 2.

Section 3 - Act - DIRECT TAXES - Finance Act - Section 3 - CHAPTER III DIRECT TAXES Income-tax 3. In section 2 of the Income-tax Act,- (a) in clause (14), in item (vi), after the words and figures Gold Deposit Scheme, 1999 , the words and figures or deposit certificates issued under the Gold Monetisation Scheme, 2015 shall be inserted; (b) after clause (23B), the following clause shall be inserted with effect from the 1st day of June, 2016, namely:- (23C) hearing includes communication of data a .....

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for determination of the actual cost of the asset in accordance with the provisions of Explanation 10 to clause (1) of section 43; or (b) the subsidy or grant by the Central Government for the purpose of the corpus of a trust or institution established by the Central Government or a State Government, as the case may be; ; (d) in clause (37A), in sub-clause (iii), after the words, figures and letters section 194LBA or , the words, figures and letters section 194LBB or section 194LBC or shall be i .....

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