Section 12AB(5)(B) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(B)for the words, brackets, figures and letter "clause (ii) or clause (iii) or to a company referred to in clause (iia)", the words, brackets and figures "clause (ii) or clause (iii)" shall be substituted and shall be deemed to have been substituted;