Amendment to section 115UA narrows the cross-reference to sub-clause (a) of clause 23FC, clarifying scope. The amendment narrows the textual cross-reference in section 115UA(3) of the Income-tax Act by substituting the general reference to clause (23FC) with a specific reference to sub-clause (a) of clause (23FC), thereby limiting the applicable provision to that sub-clause; the change is effective from the commencement date provided by the Finance Act, 2016 for this amendment.
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Provisions expressly mentioned in the judgment/order text.
Amendment to section 115UA narrows the cross-reference to sub-clause (a) of clause 23FC, clarifying scope.
The amendment narrows the textual cross-reference in section 115UA(3) of the Income-tax Act by substituting the general reference to clause (23FC) with a specific reference to sub-clause (a) of clause (23FC), thereby limiting the applicable provision to that sub-clause; the change is effective from the commencement date provided by the Finance Act, 2016 for this amendment.
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