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of <h1>Income-tax Act Section 234A Amended: 'or section 115JD' Added After 'section 115JAA' Effective April 1, 2013</h1> Section 234A of the Income-tax Act has been amended by the Finance Act, 2012. In sub-section (1), clause (vi), the amendment involves inserting the words, figures, and letters 'or section 115JD' immediately following 'section 115JAA.' This change is effective from April 1, 2013, and pertains to the statutory provisions related to taxation.
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