Amendment of section 115WC.

26. In section 115WC of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2009,—

(i) in clause (c), for the words, brackets and letters “clauses (A) to (K)”, the words, brackets and letters “clauses (A) to (L)” shall be substituted;

(ii) in clause (d), for the words, brackets and letters “clauses (L) to (P)”, the words, brackets and letters “clauses (M) to (P)” shall be substituted.