- In section 115A of the Income-tax Act, in sub-section (1), in clause (a), with effect from the 1st day of April, 2015,-(I)after sub-clause (iiab), the following sub-clause shall be inserted, namely:- "(iiac) distributed income being interest referred to in sub-section (2) of section 194LBA;";(II)in item (BA), after the word, brackets, figures and letters "sub-clause (iiab)", the words, brackets, figures and letters "or sub-clause (iiac)" shall be inserted;(III)in item (D), after the word, brackets, figures and letters "sub-clause (iiab)", the word, brackets, figures and letters ", sub-clause (iiac)" shall be inserted.
