Section 197B(10A) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(10A)In case the provisions of sub-sections (1) [except the goods referred at serial number (i) in the TABLE], (1C), (1F) or (1H) require collection of tax at source during the period commencing from the 14th day of May, 2020 to the 31st day of March, 2021, then, notwithstanding anything contained in these sub-sections the collection of tax shall be made at the rate being the three-fourth of the rate specified in these sub-sections.";(XXXI)after section 230, the following section shall be inserted with effect from the 1st day of November, 2020, namely:-
