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of <h1>Amendment to Section 115AD: Changes in Taxation of Income from Securities Effective April 1, 1999.</h1> Section 115AD of the Income-tax Act has been amended by the Finance (No. 2) Act, 1998. Effective from April 1, 1999, the amendment replaces clause (a) in sub-section (1) to specify that income received in respect of securities, excluding units mentioned in section 115AB, is covered under this provision. This change pertains to the taxation of income derived from certain securities, refining the scope of taxable income under this section.
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