(B)in clause (x), -(i)in sub-clause (b), in item (B), in sub-item (ii), for the words "five per cent.", the words "ten per cent." shall be substituted with effect from the 1st day of April, 2021;(ii)in the proviso, in clause (VII), for the words, figures and letters "section 12A or section 12AA", the words, figures and letters "section 12A or section 12AA or section 12AB" shall be substituted with effect from the 1st day of June, 2020.
