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[Cites 0, Cited by 0] [Section 231(3)] [Section 231] [Entire Act]

Union of India - Subsection

Section 231(3)(ii) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

(ii)for the words, figures and letters "under section 12AA", the words, figures and letters "under section 12AA or section 12AB" shall be substituted with effect from the 1st day of April, 2021;