Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
Section - 4 - Amendment of section 12A
Amendment of section 12A.4. (IV) in section 12A,-
| (a) | - | in sub-section (1),- |
| (i) | - | with effect from the 1st day of June, 2020, clause (ac) shall be omitted and shall be deemed to have been omitted; |
| (ii) | - | with effect from the 1st day of April, 2021, after clause (ab), the following clause shall be inserted, namely:- |
| "(ac) | - | notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the .... To read the full section download the app from Google Play store
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