Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 12AA] [Entire Act] Union of India - Subsection Section 12AA(5) in The Income Tax Act, 1961 (5)[Nothing contained in this section shall apply on or after the 1st day of April, 2021.]