- In section 115A of the Income-tax Act, in sub-section (1), in clause (b), with effect from the 1st day of April, 2016, -(a)in sub-clause (A), for the words "twenty-five per cent.", the words "ten per cent." shall be substituted;(b)in sub-clause (B), for the words "twenty-five per cent.", the words "ten per cent." shall be substituted.
