Clause 68 - Amendment of section 140A. - Finance Bill, 2020

Amendment of section 140A. 68 . In section 140A of the Income-tax Act, in sub-section (1 ), (a ) in clause (iv ), the word and occurring at the end shall be omitted; (b ) in clause (v ), for the word, figures and letters section 115JD, , the words, figures and letters section 115JD; and shall be substituted; (c ) after clause (v ), the following clause shall be inserted, namely: (vi ) any tax or interest payable according to the provisions of sub-section (2 ) of section 191, .