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<h1>Finance Bill 2012 expands tax provisions to include more entities beyond LLPs under Chapter XII-BA. Effective April 2013.</h1> Clause 47 of the Finance Bill, 2012 proposes an amendment to Chapter XII-BA of the Income-tax Act. It changes the heading from 'LIMITED LIABILITY PARTNERSHIPS' to 'PERSONS OTHER THAN A COMPANY,' thereby expanding the scope of special provisions to include entities beyond limited liability partnerships. This amendment is effective from April 1, 2013, and applies to the assessment year 2013-2014 and subsequent years.