Section Text
In section 115JB of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2011,--
(a) for the words, figures and letters "the 1st day of April, 2010", the words, figures and letters "the 1st day of April, 2011" shall be substituted;
(b) for the words "fifteen per cent." at both the places where they occur, the words "eighteen per cent." shall be substituted.