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<h1>Income-tax Act Section 115A amended: New proviso excludes certain deductions for International Financial Services Centres under section 80LA.</h1> Section 115A of the Income-tax Act is amended by inserting a proviso in sub-section (4) after clause (b), effective from April 1, 2020. This proviso specifies that the provisions of this sub-section will not apply to deductions allowed to a Unit of an International Financial Services Centre under section 80LA. This amendment is part of the Finance (No. 2) Act, 2019, concerning direct taxes.