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<h1>Amendment to Section 115BBD of Income-tax Act: Effective from April 1, 2013, per Finance Act, 2012.</h1> Section 115BBD of the Income-tax Act has been amended to include the words, figures, and letters 'or beginning on the 1st day of April, 2013' after the existing reference to 'the 1st day of April, 2012.' This amendment is effective from April 1, 2013, as per the Finance Act, 2012.