Inapplicability of section 12AA declared, removing its application from the amendment's effective date by recent legislation. The Finance Act, 2020 inserts a new sub-section into section 12AA declaring that the provisions of that section shall not apply on or after the ... Summary
Inapplicability of section 12AA declared, removing its application from the amendment's effective date by recent legislation.
The Finance Act, 2020 inserts a new sub-section into section 12AA declaring that the provisions of that section shall not apply on or after the amendment's effective date by expressly adding a non-application clause.
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