Amendment to section 115TA removes subsection (3), changing the statutory application of that tax provision from April. Amendment removes sub-section (3) of section 115TA of the Income-tax Act by the Finance (No. 2) Act, 2014, with effect from the first day of April, 2015, thereby excising that subsection from the statute and changing the statutory text and applicability of section 115TA.
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Provisions expressly mentioned in the judgment/order text.
Amendment to section 115TA removes subsection (3), changing the statutory application of that tax provision from April.
Amendment removes sub-section (3) of section 115TA of the Income-tax Act by the Finance (No. 2) Act, 2014, with effect from the first day of April, 2015, thereby excising that subsection from the statute and changing the statutory text and applicability of section 115TA.
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