Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
Section - 4 - Amendment of section 253
Amendment of section 253.4. (XXXII) in section 253,-
| (a) | - | in sub-section (1), in clause (c),- |
| (i) | - | for the words, figures and letters "under section 12AA or section 12AB", the words, figures and letters "under 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 12AA", the words, figures and letters "under section 12AA or section 12AB" shall be substituted with effect from the 1st day of April, 2021; |
| (b) | - | .... To read the full section download the app from Google Play store
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