- In section 115BAA of the Income-tax Act, in sub-section (2), in clause (i), for the words, figures and letters 'Chapter VI-A under the heading "C.-Deductions in respect of certain incomes" other than the provisions of section 80JJAA', the words, figures and letters "Chapter VI-A other than the provisions of section 80JJAA or section 80M" shall be substituted with effect from the 1st day of April, 2021.
