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

Section - 4 - Amendment of section 143

Amendment of section 143.

4. (XXIII) in section 143, with effect from the 1st day of April, 2021,-

(i)	-	in sub-section (3B), in the proviso, for the figures "2022", the figures "2021" shall be substituted;
(ii)	-	after sub-section (3C), the following sub-section shall be inserted, namely:-

"(3D) Nothing contained in sub-section (3A) and sub-section (3B) shall apply to the assessment made under sub-section (3) or under section 144, as the case may be, on or after the 1st day of April, 2021.";

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