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

Section - 1 - Short title and commencement

Section - 2 - Definitions

Section - 3 - Relaxation of certain provisions of specified Act

Section - 4 - Amendment of section 6

Section - 4 - Amendment of section 10

Section - 4 - Amendment of section 11

Section - 4 - Amendment of section 12A

Section - 4 - Amendment of section 12AA

Section - 4 - Insertion of new section "12AB"

Section - 4 - Amendment of section 13

Section - 4 - Amendment of section 35

Section - 4 - Amendment of section 35AC

Section - 4 - Amendment of section 56

Section - 4 - Amendment of section 80G

Section - 4 - Amendment of section 92CA

Section - 4 - Amendment of section 115AD

Section - 4 - Amendment of section 115BBDA

Section - 4 - Amendment of section 115JEE

Section - 4 - Amendment of section 115TD

Section - 4 - Insertion of new section "130"

Section - 4 - Amendment of section 133A

Section - 4 - Amendment of section 133C

Section - 4 - Insertion of new section "135A"

Section - 4 - Insertion of new section "142B"

Section - 4 - Amendment of section 143

Section - 4 - Insertion of new section "144B"

Section - 4 - Amendment of section 144C

Section - 4 - Insertion of new section "151A"

Section - 4 - Insertion of new section "157A"

Section - 4 - Amendment of Section "196D"

Section - 4 - Insertion of new section "197B"

Section - 4 - Amendment in Section "206C"

Section - 4 - Insertion of new section "231"

Section - 4 - Amendment of section 253

Section - 4 - Amendment of section 263

Section - 4 - Amendment of section 264

Section - 4 - Insertion of new section "264A"

Section - 4 - Insertion of new section "264B"

Section - 4 - Insertion of new section "271K"

Section - 4 - Amendment of section 274

Section - 4 - Amendment of Section "279"

Section - 4 - Insertion of new section "293D"

Section - 5 - Amendment of section 3 of Act 3 of 2020

Section - 6 - Relaxation of time limit under Central Excise Act, 1944, Customs Act, 1962, Customs Tariff Act, 1975 and Finance Act, 1994

Section - 7 - Insertion of new section 168A in Act 12 of 2017

Section - 8 - Amendment of section 127 of Act 23 of 2019

Section - 9 - Amendment of Act 12 of 2020

Section - 10 - Power to remove difficulties

Section - 11 - Repeal and savings

To read the full act/ section offline, download the app from Google Play store