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Union of India - Section

Section 8 in Finance Act, 2020

8. Amendment of section 10A.

- In section 10A of the Income-tax Act, in sub-section (5), -
(i)the words "along with the return of income," shall be omitted;
(ii)after the word and figures "section 288" , the words, figures and letters "before the specified date referred to in section 44AB" shall be inserted.