# The Finance Act, 2014, Section 36: Amendment of section 115A

- Act: The Finance Act, 2014 (Act 25 of 2014)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2014/section/36/

## Text

Amendment of section 115A. 36. In section 115A of the Income-tax Act, in sub-section (1), in clause (a), with effect from the 1st day of April, 2015,— (I) | after sub-clause (iiab), the following sub-clause shall be inserted, namely:— "(iiac) | distributed income being interest referred to in sub-section (2) of section 194LBA;"; (II) | in item (BA), after the word, brackets, figures and letters "sub-clause (iiab)", the words, brackets, figures and letters "or sub-clause (iiac)" shall be inserted; (III) | in item (D), after the word, brackets, figures and letters "sub-clause (iiab)", the word, brackets, figures and letters ", sub-clause (iiac)" shall be inserted. © 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.