Section 28 - Amendment of section 115JB - Finance (No. 2) Act, 2004

28. Amendment of section 115JB.- In section 115JB of the Income-tax Act, in the Explanation, with effect from the 1st day of April, 2005,- (a) in clause (f), for the word and figures "section 10", the words, figures, brackets and letter "section 10 other than the provisions contained in clause (23G) thereof" shall be substituted; (b) in clause (ii), for the words and figures "provisions of section 10", the words, figures, brackets and letter "provisions of section 10 other than the provisions contained in clause (23G) thereof" shall be substituted.