Clause 57 - Amendment of section 140A. - Finance Bill, 2012

Amendment of section 140A. 57. In section 140A of the Income-tax Act, with effect from the 1st day of April, 2013, (i) in sub-section (1), in clause (v), after the word, figures and letters section 115JAA , the words, figures and letters or section 115JD shall be inserted; (ii) in sub-section (1A), in clause (i), in sub-clause (e), after the word, figures and letters section 115JAA , the words, figures and letters or section 115JD shall be inserted; (iii) in sub-section (1B), in the Explanation, in clause (iv), after the word, figures and letters section 115JAA , the words, figures and letters or section 115JD shall be inserted. .