Amendment to Section 140A adds reference to section 115JD across specified clauses, effective April 2013.

Amendment to section 140A inserts a reference to section 115JD into clause (v) of sub section (1), into sub clause (e) of clause (i) of sub section (1A), and into clause (iv) of the Explanation to sub section (1B), aligning these provisions with the tax treatment established by section 115JD; effective from 1 April 2013 under the Finance Act, 2012.

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