Section 135A(3) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(3)Every notification issued under sub-section (1) and sub-section (2) shall, as soon as may be after the notification is issued, be laid before each House of Parliament.";(XXII)after section 142A, the following section shall be inserted with effect from the 1st day of November, 2020, namely:-
