Clause 17 - Amendment of section 44DA - Finance Bill, 2010

CHAPTER III DIRECT TAXES Income-tax Amendment of section 44DA. 17. In section 44DA of the Income-tax Act, in sub-section (1), after the proviso, the following proviso shall be inserted with effect from the 1st day of April, 2011, namely:— "Provided further that the provisions of section 44BB shall not apply in respect of the income referred to in this section.".