Section 143-E - Amendment of section 66A - Finance Act, 2012

(E) in section 66A, after Explanation 2 occurring at the end of sub-section (2), the following subsection shall be inserted with effect from such date as the Central Government may, by notification, appoint, namely: "(3) The provisions of this section shall not apply with effect from such date as the Central Government may, by notification, appoint.";