# The Finance Act, 2012, Section 54: Amendment of section 115JF

- Act: The Finance Act, 2012
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2012/section/54/

## Text

Amendment of section 115JF. 54. In section 115JF of the Income-tax Act, with effect from the 1st day of April, 2013,— (i) clause (c) shall be omitted; (ii) in clause (d), for the words "a limited liability partnership on its total income", the words "a person on his total income" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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