Amendment to income tax provision adds a new sub section cross reference, extending the provision's applicability. Amendment expands the cross-reference in section 254 to include sub-section (2A), by inserting the words 'or sub-section (2A)' after the phrase 'under sub-section (1) or sub-section (2)', thereby extending the scope of the cited provisions within section 254; effective from 1st day of July, 2012.