https://www.taxtmi.com/acts?id=16332 Amendment to section 140A inserts a reference to section 115JD into clause (v) of sub section (1), into sub clause (e) of clause (i) of sub section (1A), and into clause (iv) of the Explanation to sub section (1B), aligning these provisions with the tax treatment established by section 115JD; effective from 1 April 2013 under the Finance Act, 2012. en-us Tue, 29 May 2012 12:46:54 +0530 Tue, 29 May 2012 12:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16332 Amendment to section 140A inserts a reference to section 115JD into clause (v) of sub section (1), into sub clause (e) of clause (i) of sub section (1A), and into clause (iv) of the Explanation to sub section (1B), aligning these provisions with the tax treatment established by section 115JD; effective from 1 April 2013 under the Finance Act, 2012. Act-Rules F. Acts / Amendment Acts Tue, 29 May 2012 12:46:54 +0530 https://www.taxtmi.com/acts?id=16332