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of <h1>Telecom Services Now Covered Under Section 72A of Income-tax Act Amendment by Finance Act 2002 Effective April 2003</h1> Section 72A of the Income-tax Act is amended by the Finance Act, 2002, to include a new sub-clause in sub-section (7), clause (aa). Effective from April 1, 2003, sub-clause (iiia) is added, specifying that the business of providing telecommunication services, including basic or cellular services, radio paging, domestic satellite service, trunking network, broadband network, and internet services, is covered under this provision.
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