Section 231(10)(XXXIV) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(XXXIV)in section 264, in sub-section (1), in sub-section (2), in proviso to sub-section (3), in sub-section (4), in Explanation 1 and in Explanation 2, after the words "the Principal", the words "Chief Commissioner or Chief Commissioner or Principal" shall be inserted with effect from the 1st day of November, 2020;