Section 144B(14C) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(14C)The Central Government may, for the purpose of giving effect to the scheme made under sub-section (14B), by notification in the Official Gazette, direct that any of the provisions of this Act shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification:Provided that no direction shall be issued after the 31st day of March, 2022.
