- In section 140A of the Income-tax Act, in sub-section (1),-(a)in clause (iv), the word "and" occurring at the end shall be omitted;(b)in clause (v), for the word, figures and letters "section 115JD,", the words, figures and letters "section 115JD; and" shall be substituted;(c)after clause (v), the following clause shall be inserted, namely: -"(vi) any tax or interest payable according to the provisions of sub-section (2) of section 191,".
