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[Cites 0, Cited by 0] [Section 12AB(5)] [Section 12AB] [Entire Act]

Union of India - Subsection

Section 12AB(5)(c) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

(c)after sub-section (1), the following sub-section shall be inserted with effect from the 1st day of April, 2021, namely:-