Section 36 - Amendment of section 80-IAC. - Finance Act, 2020

Amendment of section 80-IAC. 36. In section 80-IAC of the Income-tax Act, with effect from the 1st day of April, 2021,- (i) in sub-section (2), for the word seven , the word ten shall be substituted; (ii) in the Explanation, in clause (ii), in sub-clause (b), for the word twenty-five , the words one hundred shall be substituted.