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

Section - 4 - Amendment of section 263

Amendment of section 263.

4. (XXXIII) in section 263, in sub-section (1), in Explanation 1, in clause (b), and in Explanation 2, after the words "the Principal", the words "Chief Commissioner or Chief Commissioner or Principal" shall be inserted with effect from the 1st day of November, 2020;

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