TypeBare Act JurisdictionCentral Government Enacted2012

Finance Act, 2012, (Central) Section 52

Amendment of Section 115jf

Section Text

In section 115JF of the Income-tax Act, with effect from the 1st day of April, 2013,--

(i) clause (c) shall be omitted;

(ii) in clause (d), for the words "a limited liability partnership on its total income", the words "a person on his total income" shall be substituted.