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<h1>Tax provision amendment adds section 112A to the applicability list under 115UA(2), effective from the next fiscal year.</h1> The amendment replaces the words 'section 111A and section 112' in sub section (2) of section 115UA with 'sections 111A, 112 and 112A,' thereby including section 112A within the provision's scope, with effect from 1st April, 2026.