- In section 115A of the Income-tax Act, with effect from the 1st day of July,2012,in sub-section (1), in clause (a), -(a)in sub-clause (ii), for the word, brackets, figures and letter "clause (iia)", the words, brackets, figures and letters "sub-clause (iia) or sub-clause (iiaa)" shall be substituted;(b)after sub-clause (iia), the following sub-clause shall be inserted, namely: -"(iiaa) interest of the nature and extent referred to in section 194LC; or";(c)in item (BA), after the word, brackets, figures and letter "sub-clause (iia)", the words, brackets, figures and letters "or sub-clause (iiaa)" shall be inserted;(d)in item (D), after the word, brackets, figures and letter "sub-clause (iia)", the word, brackets, figures and letters ", sub-clause (iiaa)" shall be inserted.
