Reference to registration under section 12AB added to section 115TD, expanding the provision's applicability. The Income-tax Act is amended so that in section 115TD the words 'under section 12AA' wherever they occur are substituted with 'under section 12AA or section 12AB,' thereby including registrations under section 12AB within the scope of section 115TD, with effect from the 1st day of June, 2020.