Section -4-X – Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

/ Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 / By

Amendment of section 35AC

(i) in sub-section (4)—
(a) in clause (i), for the word “Committee”, the words and brackets “the Principal Chief Commissioner of Income Tax (Exemption) or the Chief Commissioner of Income Tax (Exemption)” shall be substituted;
(b) in clause (ii), for the words “National Committee”, the words and brackets “the Principal Chief Commissioner of Income Tax (Exemption) or the Chief Commissioner of Income Tax (Exemption)” shall be substituted;
(c) in the long line, for the words “National Committee”, the words and brackets “the Principal Chief Commissioner of Income Tax (Exemption) or the Chief Commissioner of Income Tax (Exemption)” shall be substituted;
(d) in the proviso, for the words “National Committee”, the words and brackets “the Principal Chief Commissioner of Income Tax (Exemption) or the Chief Commissioner of Income Tax (Exemption)” shall be substituted;
(ii) in sub-section (5),—
(a) in clause (i), for the words “National Committee”, the words and brackets “the Principal Chief Commissioner of Income Tax (Exemption) or the Chief Commissioner of Income Tax (Exemption)” shall be substituted;
(b) in the first proviso, for the words “National Committee”, the words and brackets “the Principal Chief Commissioner of Income Tax (Exemption) or the Chief Commissioner of Income Tax (Exemption)” shall be substituted;
(iii) in sub-section (6), in clause (ii), after the words “National Committee”, the words and brackets “or the Principal Chief Commissioner of Income Tax (Exemption) or the Chief Commissioner of Income Tax (Exemption), as the case may be,” shall be inserted;

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