Section 12AB(2A) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(2A)The provisions of this Chapter shall not apply to specified fund referred to in clause (c) of the Explanation to clause (4D) of section 10.";(XVII)in section 115TD,-(i)for the words, figures and letters "under section 12AA or section 12AB" wherever they occur, the words, figures and letters "under section 12AA" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 2020;(ii)for the words, figures and letters "under section 12AA" wherever they occur, the words, figures and letters "under section 12AA or section 12AB" shall be substituted with effect from the 1st day of April, 2021;(XVIII)after section 129, the following section shall be inserted with effect from the 1st day of November, 2020, namely:-
