Section 40A amendment adds clause (iva) to sub section (9), altering disallowance applicability under income tax for assessing taxable incomes. The amendment inserts clause (iva) into sub section (9) of section 40A, extending the sub section's statutory cross reference to encompass the newly added clause and thereby broadening the disallowance provisions for income tax computation; the change is given effect from the commencement date specified in the Finance Act, 2011.