Clause 25
Amendment of section 34A
of Income Tax (Amendment) Bill
BillNot in forceProvision 25 of 50
Clause 25
Section 34A(10) of the principal Act is amended by inserting, immediately after the words “as the case may be” in the definition of “qualifying person”, the words “, but excludes a person who is treated under section 34AA(6) as a qualifying person for that year of assessment for the purposes of section 34AA”.