Amendment of section 115A.

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..... tion (1), with effect from the 1st day of April, 2014, (I) in clause (a), (A) after sub-clause (iiaa), the following sub-clause shall be inserted, namely: (iiab) interest of the nature and extent refe .....

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..... sub-clauses (A), (AA), (B) and (BB), the following subclauses shall be substituted, namely: (A) the amount of income-tax calculated on the income by way of royalty, if any, included in the total inco .....

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