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Union of India - Section

Section 11 in Finance Act, 2020

11. Amendment of section 12AA.

- In section 12AA of the Income-tax Act, after sub-section (4), the following sub-section shall be inserted with effect from the 1st day of June, 2020, namely: -"(5) Nothing contained in this section shall apply on or after the 1st day of June, 2020.".