Section Text
S.115JB of the Income Tax Act, 1961), in the Explanation, with effect from the 1st day of April, 2005,--
(a) in clause (f), for the word and figures "section 10", the words, figures, brackets and letter "section 10 [other than the provisions contained in clause (23G) thereof]" shall be substituted;
(b) in clause (ii), for the words and figures "provisions of section 10", the words, figures, brackets and letter "provisions of (S.10) [other than the provisions contained in clause (23G) thereof]" shall be substituted.