Amendment to section 115UA expands sub section (3) reference to include clause (23FCA), broadening its applicability under income tax law. Section 115UA(3) is amended to add the words 'or clause (23FCA)' immediately after 'in clause (23FC)', thereby extending the sub section's cross reference to include clause (23FCA); this textual insertion in sub section (3) is effective from the 1st day of April, 2016.