Section 33 - Amendment of section 115A. - Finance (No. 2) Act, 2019

Amendment of section 115A. 33. In section 115A of the Income-tax Act, in sub-section (4), after clause (b), the following proviso shall be inserted with effect from the 1st day of April, 2020, namely: Provided that nothing contained in this sub-section shall apply to a deduction allowed to a Unit of an International Financial Services Centre under section 80LA. .