Addition of section 112A aligns business trust taxation with sections 111A and 112 from assessment year 2026 27. Amendment to section 115UA(2) substitutes the prior reference with wording referring to sections 111A, 112 and 112A, effective 1st April, 2026 and applying to assessment year 2026 2027 and subsequent years, thereby expanding the provisions under which a business trust's total income is charged to tax.