Non-application of Section 245BC: provision declared not to apply from 1 February 2021 with retrospective effect. The amendment inserts a proviso in section 245BC of the Income-tax Act declaring that the provisions of that section shall not apply on or after 1st February, 2021, with the insertion deemed effective from 1st February, 2021, thereby rendering the section inapplicable from that date.
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.
Non-application of Section 245BC: provision declared not to apply from 1 February 2021 with retrospective effect.
The amendment inserts a proviso in section 245BC of the Income-tax Act declaring that the provisions of that section shall not apply on or after 1st February, 2021, with the insertion deemed effective from 1st February, 2021, thereby rendering the section inapplicable from that date.
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