# The Finance Act, 2012, Section 44: Amendment of section 115A

- Act: The Finance Act, 2012
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2012/section/44/

## Text

Amendment of section 115A. 44. In section 115A of the Income-tax Act, with effect from the 1st day of July, 2012, in sub-section (1), in clause (a),— (a) in sub-clause (ii), for the word, brackets, figures and letter "clause (iia)", the words, brackets, figures and letters "sub-clause (iia) or sub-clause (iiaa)" shall be substituted; (b) after sub-clause (iia), the following sub-clause shall be inserted, namely:— "(iiaa) interest of the nature and extent referred to in section 194LC; or"; (c) in item (BA), after the word, brackets, figures and letter "sub-clause (iia)", the words, brackets, figures and letters "or sub-clause (iiaa)" shall be inserted; (d) in item (D), after the word, brackets, figures and letter "sub-clause (iia)", the word, brackets, figures and letters ", sub-clause (iiaa)" shall be inserted. © Copyright. Taxmann Publications Pvt. Ltd.

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