# The Finance Act, 2012, Section 42: Amendment of section 111A

- Act: The Finance Act, 2012
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2012/section/42/

## Text

Amendment of section 111A. 42. In section 111A of the Income-tax Act, in sub-section (1), in the proviso, for the words "ten per cent", the words "fifteen per cent" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2009. © Copyright. Taxmann Publications Pvt. Ltd.

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