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<h1>Finance Bill 2012 Amends Section 140A to Include Section 115JD in Tax Calculations from April 2013 Onward.</h1> Clause 57 of the Finance Bill, 2012, amends section 140A of the Income-tax Act, effective April 1, 2013. The amendment involves inserting 'or section 115JD' after 'section 115JAA' in various parts of section 140A. This change ensures that credits under section 115JD are considered when calculating the tax payable and interest chargeable under sections 234A and 234B before filing the income return. These amendments apply to the assessment year 2013-2014 and subsequent years, impacting self-assessment tax calculations.