Amendment of Section 10aa
In section 10AA of the Income-tax Act, in sub-section (7), the following proviso shall be inserted, namely:--
"Provided that the provisions of this sub-section [as amended by section 6 of the Finance (No. 2) Act, 2009(33 of 2009)] shall have effect for the assessment year beginning on the 1st day of April, 2006 and subsequent assessment years.".