Section - 22 - Finance Acts

Section - 22 - 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.

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