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[Cites 0, Cited by 0] [Section 271K(6)] [Section 271K] [Entire Act]

Union of India - Subsection

Section 271K(6)(XXXX) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

(XXXX)after section 293C of the Income-tax Act, the following section shall be inserted with effect from the 1st day of November, 2020, namely:-