Clause 35 - Amendment of section 115-O. - Finance (No. 2) Bill, 2019

Amendment of section 115-O. 35. In section 115-O of the Income-tax Act, in sub-section (8), for the words out of its current income , the words out of its current income or income accumulated as a unit of International Financial Services Centre after the 1st day of April, 2017 shall be substituted with effect from the 1st day of September, 2019.