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

Section - 4 - Amendment of section 133C

Amendment of section 133C.

4. (XX) in section 133C, with effect from the 1st day of November, 2020,-

(a)	-	in sub-section (2), for the words "such information or document and make available the outcome of such processing to the Assessing Officer", the words, brackets, figures and letter "and utilise such information and document in accordance with the scheme notified under sub-section (3) or the provisions of section 135A" shall be substituted;
(b)	-	after sub-section (3), the following sub-section shall be inserted, namely:-

"(4) The scheme made under sub-section (3) shall cease to have effect from the date on which the scheme notified under section 135A in respect of this section comes into effect.";

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