Amendment of section 115A.

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....) or sub-clause (iiaa)" shall be substituted; (b) after sub-clause (iia), the following sub-clause shall be inserted, namely:-- "(iiaa) interest of the nature and extent referred to in section 194LC; or"; (c) in item (BA), after the word, brackets, figures and letter "sub-clause (iia)", the words, brackets, figures and letters "or sub-clause (iiaa)" shall be inserted; (d) in item (D), afte....

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....rom an infrastructure debt fund referred to in clause (47) of section 10; or income received in respect of units, purchased in foreign currency, of a Mutual Fund specified under clause (23D) of section 10 of the Unit Trust of India. It is proposed to amend clause (a) of the aforesaid sub-section to insert a new sub-clause (iiaa) so as to provide the rates at which income-tax shall be payable, whe....