TMI BlogAmendment of section 40.X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 of the Income-tax Act, in clause (a), with effect from the 1st day of April, 2020, (a) in sub-clause (i), after the proviso, the following proviso shall be inserted, namely: P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnishing of return of income by the payee referred to in the said proviso; ; (b) in sub-clause (ia), in the second proviso, the word resident shall be omitted. - - statute, statutor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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