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[Cites 0, Cited by 0] [Section 12AB(5)] [Section 12AB] [Entire Act]

Union of India - Subsection

Section 12AB(5)(iv) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

(iv)after the fourth proviso occurring after clause (iv), the following provisos shall be inserted with effect from the 1st day of April, 2021, namely:-