Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

Section - 4 - Amendment of section 35

Amendment of section 35.

4. (IX) in section 35,-

(a)-in sub-section (1),-
(i)-with effect from the 1st day of June, 2020, in clause (iii), in the Explanation,-
(A)-for the words, brackets, figures and letter "to which clause (ii) or clause (iii) or to a company to which clause (iia)", the words, brackets and figures "to which clause (ii) or clause (iii)" shall be substituted and shall be deemed to have been substituted;
(B)-Google Play store