Amendment of section 140A.

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..... under section 89;"; (ii) in sub-section (1A), in clause (i), after sub-clause (b), the following sub-clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2007, namely:-- "(ba) any relief of tax claimed under section 89;"; (iii) in sub-section (1B), in the Explanation, after clause (i), the following clause shall be inserted and shall be deem .....

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..... ning interest payable under the said subsection. It is also proposed to insert a new clause (ia) in the Explanation to sub-section (1B) of the said section so as to provide that for the purpose of determining "assessed tax" under the said sub-section, "any relief of tax claimed under section 89" shall also be reduced from the tax on total income. These amendments will take effect retrospectively .....

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