Finance Act - Chapter III - 7 Amendment of section 12AA
June, 21st 2010
Amendment of section 12AA.
7. In section 12AA of the Income-tax Act, in sub-section (3), after the word, brackets and figure sub-section (1), the words, figures, letter and brackets or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No. 2) Act, 1996 (33 of 1996)] shall be inserted with effect from the 1st day of June, 2010.