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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