Clause 7 - Amendment of section 12AA - Finance Bill, 2010

CHAPTER III DIRECT TAXES Income-tax Amendment of section 12AA. 7. In section 12AA of the Income-tax Act, in sub-section (3), after the word, brackets and figure "subsection (1)", the words, figures letter and brackets "or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No. 2) Act, 1996]"[33 of 1996] shall be inserted with effect from the 1st day of June, 2010.