Clause 30 - Amendment of section 115JB - Finance Bill, 2010

CHAPTER III DIRECT TAXES Income-tax Amendment of section 115JB. 30. In section 115JB of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2011,— (a) for the words, figures and letters "the 1st day of April, 2010", the words, figures and letters "the 1st day of April, 2011" shall be substituted; (b) for the words "fifteen per cent." at both the places where they occur, the words "eighteen percent." shall be substituted.