Amendment of section 11
| in sub-section (1), in Explanation 2, after the word, figures and letters “section 12AA”, the words, figures and letters “or section 12AB, as the case may be” shall be inserted with effect from the 1st day of April, 2021; | ||
| (b) | in sub-section (7),— |
| (i) | for the words, figures and letters “under section 12AA or section 12AB”, the words, brackets, letters and figures “under clause (b) of sub-section (1) of section 12AA” shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 2020; | |
| (ii) | for the words, brackets, letters and figures “under clause (b) of sub-section (1) of section 12AA”, the words, figures and letters “under section 12AA or section 12AB” shall be substituted with effect from the 1st day of April, 2021; | |
| (iii) | in the second proviso,— |
| (A) | with effect from the 1st day of June, 2020, for the words, figures and letters “under section 12AB”, the words, figures and letters “under section 12AA,” shall be substituted and shall be deemed to have been substituted; | |
| (B) | with effect from the 1st day of April, 2021, after the words, figures and letters “under section 12AA”, the words, figures and letters “or section 12AB” shall be inserted; |