Amendment of section 140A.

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..... er section 89; ; (ii) in sub-section (1A), in clause (i), after sub-clause (b), the following sub-clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2007, namely: (ba) any relief of tax claimed under section 89; ; (iii) in sub-section (1B), in the Explanation, after clause (i), the following clause shall be inserted and shall be deemed to have .....

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..... payable under the said subsection. It is also proposed to insert a new clause ( ia ) in the Explanation to sub-section ( 1B ) of the said section so as to provide that for the purpose of determining assessed tax under the said sub-section, any relief of tax claimed under section 89 shall also be reduced from the tax on total income. These amendments will take effect retrospectively from 1st April, .....

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