Amendment of section 115BBDA.

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..... April, 2021; (b ) in the Explanation , in clause (b ), in sub-clause (iii ), for the words, figures and letters under section 12A or section 12AA , the words, figures and letters under section 12A or section 12AA or section 12AB shall be substituted with effect from the 1st day of June, 2020. - Clause 54 of the Bill seeks to amend section 115BBDA of the Income-tax Act relating to tax .....

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..... gistered under section 12A or section 12AA. It is proposed to make a reference to section 12AB in the said sub-clause so as to provide that specified assessee for the purposes of said section, shall mean a person other than a trust or institution registered under section 12AB, as well. This amendment will take effect from 1st June, 2020. - statute, statutory provisions legislation, law, .....

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