Section 3(1)(vi) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(vi)any provisions of Chapter VI-A under the heading "B.- Deductions in respect of certain payments" of that Act, referred to in item (I) of sub-clause (i) of clause (c), the provision of this sub-section shall have the effect as if- 43 of 1961.