Section 10 - Amendment of section 12AA. - Finance Act, 2017

Amendment of section 12AA. 10. In section 12AA of the Income-tax Act, with effect from the 1st day of April, 2018,- (a) in sub-section (1), after the word, brackets and letters clause (aa) , the words, brackets and letters or clause (ab) shall be inserted; (b) in sub-section (2), after the word, brackets and letters clause (aa) , the words, brackets and letters or clause (ab) shall be inserted.