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<h1>Finance Bill 2012 amends Section 115JE of Income-tax Act, expanding its scope to include all persons from April 2013.</h1> Clause 50 of the Finance Bill, 2012 amends section 115JE of the Income-tax Act. The amendment replaces the term 'a limited liability partnership' with 'a person,' broadening the scope of the section to apply to any person referred to in Chapter XII-BA. This change ensures that all other provisions of the Income-tax Act apply to such persons, effective from April 1, 2013, impacting the assessment year 2013-2014 and subsequent years.