Amendment of section 115JB.

28. In section 115JB of the Income-tax Act, in the Explanation, with effect from the 1st day of April, 2005,ó

ÝÝÝÝÝÝÝ (a)Ý in clause (f), for the word and figures ìsection 10î, the words, figures, brackets and letter ìsection 10 [other than the provisions contained in clause (23G) thereof]î shall be substituted;

ÝÝÝÝÝÝÝ (b)Ý in clause (ii), for the words and figures ìprovisions of section 10î, the words, figures, brackets and letter ìprovi‚sions of section 10 [other than the provisions contained in clause (23G) thereof]î shall be substituted.