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