# The Finance Act, 2013, Section 27: Amendment of section 115A

- Act: The Finance Act, 2013
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2013/section/27/

## Text

Amendment of section 115A. 27. In section 115A of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2014,— (I) | in clause (a),— (A) | after sub-clause (iiaa), the following sub-clause shall be inserted, namely:— "(iiab) interest of the nature and extent referred to in section 194LD; or"; (B) | in item (BA), after the words, brackets, figures and letters "sub-clause (iiaa)", the words, brackets, figures and letters "or sub-clause (iiab)" shall be inserted; (C) | in item (D), for the words, brackets, figures and letters "sub-clause (iiaa)", the words, brackets, figures and letters "sub-clause (iiaa), sub-clause (iiab)" shall be substituted; (II) | in clause (b), for sub-clauses (A), (AA), (B) and (BB), the following sub-clauses shall be substituted, namely:— "(A) | the amount of income-tax calculated on the income by way of royalty, if any, included in the total income, at the rate of twenty-five per cent; (B) | the amount of income-tax calculated on the income by way of fees for technical services, if any, included in the total income, at the rate of twenty-five per cent; and". © 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.