Section 271K(6) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(6)Every notification issued under sub-section (4) and sub-section (5) shall, as soon as may be after the notification is issued, be laid before each House of Parliament.";(XXXX)after section 293C of the Income-tax Act, the following section shall be inserted with effect from the 1st day of November, 2020, namely:-
