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Union of India - Section

Section 60 in Finance Act, 2012

60. Amendment of section 140A.

- In section 140Aof the Income-tax Act, with effect from the 1st day of April, 2013, -
(i)in sub-section (1), in clause (v), after the word, figures and letters "section 115 JAA", the words, figures and letters "or section 115 JD" shall be inserted;
(ii)in sub-section (1A), in clause (1), in sub-clause (e), after the word, figures and letters "section 115JAA", the words, figures and letters "or section 115JD" shall be inserted;
(iii)in sub-section (IB), in the Explanation, in clause (rv), after the word, figures and letters "section 115JAA", the words, figures and letters "or section 115JD" shall be inserted.".