Amendment of section 56
| (a) | with effect from the 1st day of June, 2020,— |
| (i) | in clause (v), in the proviso, in clause (g), for the words, figures and letters “section 12AA or section 12AB”, the word, figures and letters “section 12AA” shall be substituted and shall be deemed to have been substituted; | |
| (ii) | in clause (vi), in the proviso, in clause (g), for the words, figures and letters “section 12AA or section 12AB”, the word, figures and letters “section 12AA” shall be substituted and shall be deemed to have been substituted; | |
| (iii) | in clause (vii), in the second proviso, in clause (g), for the words, figures and letters “section 12AA or section 12AB”, the word, figures and letters “section 12AA” shall be substituted and shall be deemed to have been substituted; |
| (b) | with effect from the 1st day of April, 2021,— |
| (i) | in clause (v), in the proviso, in clause (g), for the word, figures and letters “section 12AA”, the words, figures and letters “section 12AA or section 12AB” shall be substituted; | |
| (ii) | in clause (vi), in the proviso, in clause (g), for the word, figures and letters “section 12AA”, the words, figures and letters “section 12AA or section 12AB” shall be substituted; | |
| (iii) | in clause (vii), in the second proviso, in clause (g), for the word, figures and letters “section 12AA”, the words, figures and letters “section 12AA or section 12AB” shall be substituted; |
| (c) | in clause (x), in the proviso, in clause (VII),— |
| (i) | for the words, figures and letters “section 12A or section 12AA or section 12AB”, the words, figures and letters “section 12A or section 12AA” shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 2020; |