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
(a)Ý in clause (f), for the word and figures ěsection 10î, the words,
figures, brackets and letter ěsection 10 [other than the provisions contained
in clause (23G) thereof]î shall be substituted;
(b)Ý in clause (ii), for the words and figures ěprovisions of section
10î, the words, figures, brackets and letter ěprovi‚sions of section 10 [other
than the provisions contained in clause (23G) thereof]î shall be substituted.