# The Finance Act, 2010, Section 30: Amendment of section 115JB

- Act: The Finance Act, 2010
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2010/section/30/

## Text

Amendment of section 115JB. 30. In section 115JB of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2011,— (a ) for the words, figures and letters "the 1st day of April, 2010", the words, figures and letters "the 1st day of April, 2011" shall be substituted; (b ) for the words "fifteen per cent" at both the places where they occur, the words "eighteen per cent" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.