Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
Section - 4 - Amendment of section 12AA
-Amendment of section 12AA
| 4. (v)(a) | - | sub-section (5) shall be omitted and shall be deemed to have been omitted with effect from the 1st day of June, 2020; |
| (b) | - | after sub-section (4), the following sub-section shall be inserted with effect from the 1st day of April, 2021, namely:- "(5) Nothing contained in this section shall apply on or after the 1st day of April, 2021 |
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