Section 6 in The Taxation Laws (Amendment) Act, 2005
6. Amendment of section 115W.-
In section 115W of the Income- tax Act, in clause (a), with effect from the 1st day of April, 2006 ,-(a)for sub- clause (iii), the following sub- clause shall be substituted, namely:-" (iii) an association of persons or a body of individuals, whether incorporated or not;";(b)after sub- clause (v), the following proviso shall be inserted, namely:-" Provided that any person eligible for exemption under clause (23C) of section 10 or registered under section 12AA or a political party registered under section 29A of the Representation of the People Act, 1951 (43 of 1951 ) shall not be deemed to be an employer for the purposes of this Chapter;''.
