TMI BlogAmendment of section 194LBA.X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) the words, brackets and letter "sub-clause (a) of" at both the places where they occur shall be omitted; (b) in sub-section (2), for the words "five per cent.", the words, brackets and letters ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to in sub-clause (b) of clause (23FC) of section 10, if the special purpose vehicle referred to in the said clause has not exercised the option under section 115BAA.".
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