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        F. Acts / Amendment Acts

        Section 86 - Amendment of section 234B.

        Finance Act, 2012
        Part 1
        Income Tax

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        Amendment to section 234B expands its scope to include section 115JD, effective from April 1, 2013. The amendment inserts 'or section 115JD' into clause (v) of Explanation 1 to sub section (1) of section 234B of the Income tax Act, extending that clause to cover matters under section 115JD; the change takes effect from 1 April 2013.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Amendment to section 234B expands its scope to include section 115JD, effective from April 1, 2013.

                                The amendment inserts "or section 115JD" into clause (v) of Explanation 1 to sub section (1) of section 234B of the Income tax Act, extending that clause to cover matters under section 115JD; the change takes effect from 1 April 2013.


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