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    <title>Amendment of section 115JE.</title>
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    <description>The amendment substitutes the phrase &quot;a limited liability partnership&quot; with &quot;a person&quot; in the provision, so that, except as saved in Chapter XII-BA, all other provisions of the Income-tax Act shall apply to the person referred to in that Chapter, and the change is given effect from the date specified for ensuing assessment years.</description>
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      <description>The amendment substitutes the phrase &quot;a limited liability partnership&quot; with &quot;a person&quot; in the provision, so that, except as saved in Chapter XII-BA, all other provisions of the Income-tax Act shall apply to the person referred to in that Chapter, and the change is given effect from the date specified for ensuing assessment years.</description>
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