# The Finance Act, 2012, Section 60: Amendment of section 140A

- Act: The Finance Act, 2012
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2012/section/60/

## Text

Amendment of section 140A. 60. In section 140A of the Income-tax Act, with effect from the 1st day of April, 2013,— (i) in sub-section (1), in clause (v), after the word, figures and letters "section 115JAA", the words, figures and letters "or section 115JD" shall be inserted; (ii) in sub-section (1A), in clause (i), in sub-clause (e), after the word, figures and letters "section 115JAA", the words, figures and letters "or section 115JD" shall be inserted; (iii) in sub-section (1B), in the Explanation, in clause (iv), after the word, figures and letters "section 115JAA", the words, figures and letters "or section 115JD" shall be inserted. © Copyright. Taxmann Publications Pvt. Ltd.

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