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[Cites 0, Cited by 0] [Section 54] [Entire Act]

Union of India - Subsection

Section 54(a) in Finance Act, 2020

(a)in sub-section (1), for the words "or companies", the words, figures and letters "or companies on or before the 31st day of March, 2020" shall be substituted with effect from the 1st day of April, 2021;