Clause 42 - Amendment of section 115A. - Finance Bill, 2012

Amendment of section 115A. 42. In section 115A of the Income-tax Act, with effect from the 1st day of July, 2012, in sub-section (1), in clause (a), (a) in sub-clause (ii), for the word, brackets, figures and letter clause (iia) , the words, brackets, figures and letters sub-clause (iia) or sub-clause (iiaa) shall be substituted; (b) after sub-clause (iia), the following sub-clause shall be inserted, namely: (iiaa) interest of the nature and extent referred to in section 194LC; or ; (c) in item (BA), after the word, brackets, figures and letter sub-clause (iia) , the words, brackets, figures and letters or sub-clause (iiaa) shall be inserted; (d) in item (D), after the word, brackets, figures and letter sub-clause (iia) , the word, brackets, figures and letters , sub-clause (iiaa) shall be inserted.