# The Finance Act, 2015, Section 28: Amendment of section 115A

- Act: The Finance Act, 2015 (Act 20 of 2015)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2015/section/28/

## Text

Amendment of section 115A. 28. In section 115A of the Income-tax Act, in sub-section (1), in clause (b), with effect from the 1st day of April, 2016, — (a) | in sub-clause (A), for the words "twenty-five per cent", the words "ten per cent" shall be substituted; (b) | in sub-clause (B), for the words "twenty-five per cent", the words "ten per cent" shall be substituted.

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