Income Tax Department

Ministry of Finance, Government of India

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Section 38

Amendment of section 115BBD

Section

Section Number

38

Chapter

CHAPTER III - DIRECT TAXES

Act

Finance Acts

Year

2014

Amendment of section 115BBD

Amendment of section 115BBD

Amendment of section 115BBD.

38. In section 115BBD of the Income-tax Act, in sub-section (1), the words, figures and letters "for the previous year relevant to the assessment year beginning on the 1st day of April, 2012 or beginning on the 1st day of April, 2013 or beginning on the 1st day of April, 2014" shall be omitted with effect from the 1st day of April, 2015.

Footnotes