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Amendment of section 194LC.

Clause 67 - Bill - DIRECT TAXES - Income-tax - Bill - Clause 67 - 67. In section 194LC of the Income-tax Act, in sub-section (2),- (a) in clause (i), with effect from the 1st day of April, 2018,- (A) .....

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, the word or shall be substituted; (b) after clause (i), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2016, namely:- (ia) i .....

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