Section 1 – Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

Definitions (1) In this Act, unless the context otherwise requires,— (a)   “notification” means the notification published in the Official Gazette; (b)   “specified Act”…

Relaxation of certain provisions of specified Act (1) Where, any time-limit has been specified in, or prescribed or notified under, the specified Act which falls…

Amendment of section 6 In the Income-tax Act, 1961,— (I)   in section 6, with effect from the 1st day of April, 2021,— (a)  …

Amendment of section 10 (a)   in clause (4D), with effect from the 1st day of April, 2021,— (i)   for the words “convertible foreign…