Amendment to section 234B expands its scope to include section 115JD, effective from April 1, 2013. The amendment inserts "or section 115JD" into clause (v) of Explanation 1 to sub section (1) of section 234B of the Income tax Act, extending that clause ... Summary
Amendment to section 234B expands its scope to include section 115JD, effective from April 1, 2013.
The amendment inserts "or section 115JD" into clause (v) of Explanation 1 to sub section (1) of section 234B of the Income tax Act, extending that clause to cover matters under section 115JD; the change takes effect from 1 April 2013.
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