Section 60 - Amendment of section 140A. - Finance Act, 2012

Amendment of section 140A. 060. 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.