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of <h1>Amendment to Section 115W: Associations and Bodies Included, Exempt Entities Clarified Under Sections 10(23C) and 12AA</h1> Section 115W of the Income-tax Act, 1961, is amended by the Taxation Laws (Amendment) Act, 2005, effective April 1, 2006. The amendment modifies clause (a) by replacing sub-clause (iii) to include associations of persons or bodies of individuals, whether incorporated or not. Additionally, a proviso is added after sub-clause (v), stating that entities eligible for exemption under section 10(23C), registered under section 12AA, or political parties registered under section 29A of the Representation of the People Act, 1951, are not considered employers under this Chapter.
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