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Union of India - Section

Section 85 in Finance Act, 2012

85. Amendment of section 234A.

- In section 234A of the Income-tax Act, in sub-section (1), in clause (vi), after the word, figures and letters "section 115JAA", the words, figures and letters "or section 115 JD" shall be inserted with effect from the 1st day of April, 2013.