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

Section - 4 - Amendment of section 35AC

Amendment of section 35AC.

4. (X) in section 35AC, with effect from the 1st day of November, 2020,-

(i)-in sub-section (4)-
(a)-in clause (i), for the word "Committee", the words and brackets "the Principal Chief Commissioner of Income Tax (Exemption) or the Chief Commissioner of Income Tax (Exemption)" shall be substituted;
(b)-in clause (ii), for the words "National Committee", the words and brackets "the Principal Chief Commissioner of Income Tax (Exemption) or the Chief Commissioner of Income Tax (Exemption)" shall be substituted;
(c)-in the long line, for the words "National Committee", the words and brackets .... To read the full section download the app from Google Play store