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Union of India - Section

Section 32 in Finance Act, 2015

32. Amendment of section 115UA.

- In section 115UA of the Income-tax Act, in sub-section (3), after the words, brackets, figures and letters "in clause (23FC)", the words, brackets, figures and letters "or clause (23FCA)" shall be inserted with effect from the 1st day of April, 2016.