Section 12AB(2A)(i) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(i)for the words, figures and letters "under section 12AA or section 12AB" wherever they occur, the words, figures and letters "under section 12AA" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 2020;