Section 115A amendment: adds interest covered by section 194LC to specified taxable categories and cross references. Amendment to section 115A (effective 1 July 2012) inserts sub clause (iiaa) to include interest of the nature and extent referred to in section 194LC, substitutes references so that clause (ii) refers to 'sub clause (iia) or sub clause (iiaa)', and amends item (BA) and item (D) to add references to sub clause (iiaa).