Reference substitution in income-tax section 111A: explanation clause updated to align with section 112A under Finance Act. The amendment replaces, in the Explanation to section 111A, the words 'the Explanation to clause (38) of section 10' with 'clause (a) of the Explanation to section 112A', thereby changing the explanatory provision incorporated into section 111A; the substitution is effective from the first day of April, 2020.