Section 11 in The Taxation Laws (Amendment) Act, 2003
11. Amendment of section 230.-
In section 230 of the Income- tax Act, in sub- section (2), after the word, brackets and figure" sub- section 1", the words, brackets, figure and letter" or the first proviso to sub- section (1A)" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2003 .
