In exercise of the powers conferred by clause (v) of the Explanation to section 48 of the Income-tax Act, 1961 (43 of 1961), the Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes number S.O. 709(E), dated the 20th August, 1998, namely :-

In the said notification in the Table, after serial number 30 and the entries relating thereto, the following serial number and entries inserted, namely

"31                                      2011-12                                            785"