Section 142B(3D) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(3D)Nothing contained in sub-section (3A) and sub-section (3B) shall apply to the assessment made under sub-section (3) or under section 144, as the case may be, on or after the 1st day of April, 2021.";(XXIV)after section 144A, the following section shall be inserted with effect from the 1st day of April, 2021, namely:-
