Registration procedure under section 12AA rendered inapplicable after a specified date; amendment effective from June. Clause 11 inserts a new sub-section (5) into section 12AA providing that nothing contained in the section shall apply on or after a specified date; the Bill text references the 1st day of June, 2020 in the insertion and the explanatory note refers to the 1st day of April, 2021, with the amendment stated to take effect from the 1st day of June, 2020.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration procedure under section 12AA rendered inapplicable after a specified date; amendment effective from June.
Clause 11 inserts a new sub-section (5) into section 12AA providing that nothing contained in the section shall apply on or after a specified date; the Bill text references the 1st day of June, 2020 in the insertion and the explanatory note refers to the 1st day of April, 2021, with the amendment stated to take effect from the 1st day of June, 2020.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.