Section 6 - Amendment of section 115W - Taxation Laws (Amendment) Act, 2005.

6. Amendment of section 115W. In section 115W of the Income-tax Act, in clause (a), with effect from the 1st day of April, 2006, (a) for sub-clause (iii), the following sub-clause shall be substituted, namely: (iii) an association of persons or a body of individuals, whether incorporated or not; ; (b) after sub-clause (v), the following proviso shall be inserted, namely:- Provided that any person eligible for exemption under clause (23C) of section 10 or registered under section 12AA or a political party registered under section 29A of the Representation of the People Act, 1951(43 of 1951) shall not be deemed to be an employer for the purposes of this Chapter; .