Section 231(10)(XXXIII) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(XXXIII)in section 263, in sub-section (1), in Explanation 1, in clause (b), and in Explanation 2, after the words "the Principal", the words "Chief Commissioner or Chief Commissioner or Principal" shall be inserted with effect from the 1st day of November, 2020;