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

Section - 4 - Amendment of section 56

Amendment of section 56.

4. (XI) in section 56, in sub-section (2),-

(a)-with effect from the 1st day of June, 2020,-
(i)-in clause (v), in the proviso, in clause (g), for the words, figures and letters "section 12AA or section 12AB", the word, figures and letters "section 12AA" shall be substituted and shall be deemed to have been substituted;
(ii)-in clause (vi), in the proviso, in clause (g), for the words, figures and letters "section 12AA or section 12AB", the word, figures and letters "section 12AA" shall be substituted and shall be deemed to have been substituted;
(iii)-in clause (vii), .... To read the full section download the app from Google Play store