Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 231(3)] [Section 231] [Entire Act] Union of India - Subsection Section 231(3)(b) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (b)after sub-section (7), the following sub-sections shall be inserted with effect from the 1st day of November, 2020, namely:-