Section - 4 - Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

Section - 4 - Amendment of section 115BBDA

Amendment of section 115BBDA.

4. (XV) in section 115BBDA, in the Explanation, in clause (b), in sub-clause (iii),-

(i)	-	for the words, figures and letters "under section 12A or section 12AA or section 12AB", the words, figures and letters "under section 12A or section 12AA" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 2020;
(ii)	-	for the words, figures and letters, "under section 12A or section 12AA" the words, figures and letters "under section 12A or section 12AA or section 12AB" shall be substituted with effect from the 1st day of April, 2021;

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