Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
Section - 4 - Amendment of section 11
Amendment of section 11.4. (III) in section 11,-
| (a) | - | in sub-section (1), in Explanation 2, after the word, figures and letters "section 12AA", the words, figures and letters "or section 12AB, as the case may be" shall be inserted with effect from the 1st day of April, 2021; |
| (b) | - | in sub-section (7),- |
| (i) | - | for the words, figures and letters "under section 12AA or section 12AB", the words, brackets, letters and figures "under clause (b) of sub-section (1) of section 12AA" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 2020; |
| (ii) | - | for the words, bracke .... To read the full section download the app from Google Play store
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