Amendment of section 112A
Amendment of section 112A.
22. In section 112A of the Income-tax Act, in the Explanation, in clause (a), with effect from the 1st April, 2026,—
| (a) | in the opening portion, the words "on account of the applicability of the fourth and fifth provisos thereof" shall be omitted; | |
| (b) | in the second proviso, the words "on account of the applicability of the fourth and fifth provisos thereof" shall be omitted. |