Section 231(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.";(XXXII)in section 253,-(a)in sub-section (1), in clause (c),-(i)for the words, figures and letters "under section 12AA or section 12AB", 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", the words, figures and letters "under section 12AA or section 12AB" shall be substituted with effect from the 1st day of April, 2021;(b)after sub-section (7), the following sub-sections shall be inserted with effect from the 1st day of November, 2020, namely:-
