Section 231(10) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(10)Every notification issued under sub-section (8) and sub-section (9) shall, as soon as may be after the notification is issued, be laid before each House of Parliament.";(XXXIII)in section 263, in sub-section (1), in Explanation 1, in clause (b), and in Explanation 2, after the words "the Principal", the words "Chief Commissioner or Chief Commissioner or Principal" shall be inserted with effect from the 1st day of November, 2020;(XXXIV)in section 264, in sub-section (1), in sub-section (2), in proviso to sub-section (3), in sub-section (4), in Explanation 1 and in Explanation 2, after the words "the Principal", the words "Chief Commissioner or Chief Commissioner or Principal" shall be inserted with effect from the 1st day of November, 2020;(XXXV)after section 264, the following sections shall be inserted with effect from the 1st day of November, 2020, namely:-
