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<h1>Income-tax Act Chapter XII-BA amended: Scope broadened to 'Persons Other Than a Company,' effective April 1, 2013.</h1> Chapter XII-BA of the Income-tax Act has been amended by the Finance Act, 2012. The amendment involves changing the heading from 'LIMITED LIABILITY PARTNERSHIPS' to 'PERSONS OTHER THAN A COMPANY,' effective from April 1, 2013. This change broadens the scope of the chapter to include entities other than limited liability partnerships, impacting the applicable taxation rules and regulations for these entities.