Amendment of section 56.

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..... he second proviso to sub-section (1) of section 43CA, the provisions of sub-item (ii) of item (B) shall have effect as if for the words ten per cent. , the words twenty per cent. had been substituted; ; (b) in the proviso, in clause (IX) after the words, brackets and figures clause (vii) , the words, brackets, figures and letters or clause (viiac) or clause (viiad) shall be inserted with .....

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..... of section 43CA, the provisions of sub-item (ii) of item (B) of the said clause shall have the effect as if for the words ten per cent. , the words twenty per cent. had been substituted. This amendment will take effect from 1st April, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years. Clause (x) of sub-section (2) of the said se .....

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