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[Cites 0, Cited by 0] [Section 3(1)] [Section 3] [Entire Act]

Union of India - Subsection

Section 3(1)(ii) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

(ii)delivering of statement of deduction of tax at source under sub-section (2A) of section 200 of that Act or statement of collection of tax at source under sub-section (3A) of section 206C thereof for the month of February or March, 2020, or for the quarter ending on the 31st day of March, 2020, as the case may be, the provision of this sub-section shall have the effect as if for the figures, letters and words "31st day of March, 2021", the figures, letters and words "15th day of July, 2020" had been substituted;