Section 142B(3) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(3)Every notification issued under sub-section (1) and sub-section (2) shall, as soon as may be after the notification is issued, be laid before each House of Parliament.";(XXIII)in section 143, with effect from the 1st day of April, 2021,-(i)in sub-section (3B), in the proviso, for the figures "2022", the figures "2021" shall be substituted;(ii)after sub-section (3C), the following sub-section shall be inserted, namely:-
