Section 36 - Amendment of section 115A - Finance (No. 2) Act, 2014

Amendment of section 115A 36. In section 115A of the Income-tax Act, in sub-section (1), in clause (a), with effect from the 1st day of April, 2015, (I) after sub-clause (iiab), the following sub-clause shall be inserted, namely: (iiac) distributed income being interest referred to in sub-section (2) of section 194LBA; ; (II) in item (BA), after the word, brackets, figures and letters sub-clause (iiab) , the words, brackets, figures and letters or sub-clause (iiac) shall be inserted; (III) in item (D), after the word, brackets, figures and letters sub-clause (iiab) , the word, brackets, figures and letters , sub-clause (iiac) shall be inserted.