Amendment of section 115JB.
30. In section 115JB of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2011,
(a) for the words, figures and letters the 1st day of April, 2010, the words, figures and letters the 1st day of April, 2011 shall be substituted;
(b) for the words fifteen per cent at both the places where they occur, the words eighteen per cent shall be substituted.
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