Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
Section - 4 - Amendment of section 274
Amendment of section 274.4. (XXXVIII) in section 274, in sub-section (2A), in clause (a), for the words "Assessing Officer and the assessee in the course of proceedings", the words "income- tax authority and the assessee or any other person" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2020;
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