Section 4(d) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(d)in clause (23FE), in the Explanation, with effect from the 1st day of April, 2021,-(i)in clause (a), in sub-clause (ii), for the words "United Arab Emirates", the words "Abu Dhabi" shall be substituted";(ii)in clause (b), in sub-clause (vi), after the words "for this purpose", the words "and fulfils conditions specified in such notification" shall be inserted;(iii)in clause (c), in sub-clause (iv), for the words "for this purpose", the words "for this purpose and fulfils conditions specified in such notification" shall be substituted;(III)in section 11,-
