Clause 32 - Amendment of section 111A. - Finance (No. 2) Bill, 2019

Amendment of section 111A. 32. In section 111A of the Income-tax Act, in the Explanation, in clause (a), for the words, brackets and figures the Explanation to clause (38) of section 10 , the words, brackets, letters and figures clause (a) of the Explanation to section 112A shall be substituted with effect from the 1st day of April, 2020.