Taxation Laws (Amendment) Act, 2019
Section - 6 - Amendment of section 115JAA
Amendment of section 115JAA.6. In section 115JAA of the Income-tax Act, after sub-section (7), the following sub-section shall be inserted with effect from the 1st day of April, 2020, namely:-"(8) The provisions of this section shall not apply to a person who has
exercised the option under section 115BAA.".
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