Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
Section - 4 - Amendment of section 115AD
Amendment of section 115AD.4. (XIV) in section 115AD, with effect from the 1st day of April, 2021,-
| (a) | - | in sub-section (1),- |
| (i) | - | in the opening portion, for the words "Foreign Institutional Investor", the words "specified fund or Foreign Institutional Investor" shall be substituted; |
| [(ii) | - | after the long line, for clause (i), the following clause shall be substituted, namely:- |
| "(i) | - | the amount of income .... To read the full section download the app from Google Play store
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