Amendment of Section 244-A: In Section 244-A of the Income Tax Act, with effect from the 1st day of April, 2006
a) in sub-section (1), in clause (a), (i) for the words "out of any tax", the words, figures and letters "out of any tax paid under Section 115-WJ or" shall be substituted; (ii) in the proviso, for the words "under sub-section", the words, brackets, figures and letters "under sub-section (1) of Section 115-WE or subsection" shall be substituted; (b) in sub-section (3), for the words "result of an order under", the words, brackets, figures and letters "result of an order under sub-section (3) of Section 115-WE or Section 115-WF or Section 115-WG or" shall be substituted; (c) in sub-section (4), the following proviso shall be inserted, namely: 'Provided that in respect of assessment of fringe benefits, the provisions of this sub-section shall have effect as if for the figures "1989", the figures "2006" had been substituted.