Finance Act, 2011, (Central) Section 8 - Bare Act |
| State | Central Government |
| Year | 2011 |
| Section Title | Amendment of Section 40a |
In section 40A of the Income-tax Act, in sub-section (9), after the words, brackets and figures "under clause (iv)", the words, brackets, figures and letter "or clause (iva)" shall be inserted with effect from the 1st day of April, 2012.