Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 12AB(5)] [Section 12AB] [Entire Act] Union of India - Subsection Section 12AB(5)(i) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (i)with effect from the 1st day of June, 2020, in clause (iii), in the Explanation,-