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[Cites 0, Cited by 0] [Section 12AB(2A)] [Section 12AB] [Entire Act]

Union of India - Subsection

Section 12AB(2A)(ii) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 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;