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Amendment of section 115TC.

Section 60 - DIRECT TAXES - Finance Act - Section 60 - 60. In section 115TC of the Income-tax Act, in the Explanation, with effect from the 1st day of June, 2016,- (A) in clause (a), after the words or securities , the words or security receipt shall be inserted; (B) in clause (d),- (I) in sub-clause (ii), after the words Reserve Bank of India, , the word ;or shall be inserted; (II) after sub-clause (ii) and before the long line, the following sub-clause shall be inserted, namely:- (iii) trust s .....

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