Amendment of section 115A.

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....the Income-tax Act, with effect from the 1st day of July, 2012, in sub-section (1), in clause (a),-            (a)  in sub-clause (ii), for th....

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....a) interest of the nature and extent referred to in section 194LC; or";            (c)  in item (BA), after the word, brackets, figures and le....