Commencement date appointment: specified Income-tax Act provisos and subsections take effect from first September two thousand twenty-one. The Central Government appoints 1st day of September, 2021 as the commencement date for the second proviso to sub section (1) of section 245 O, sub section (2) of section 245P, sub section (4) of section 245Q, sub section (8) of section 245R, sub section (3) of section 245S, sub section (3) of section 245T, sub section (3) of section 245U and the proviso to section 245V of the Income tax Act, 1961, by notification under the Act.