https://www.taxtmi.com/acts?id=38674 The amendment substitutes references to section 12AA with references to section 12AA or section 12AB across multiple clauses and provisos of sub section (2), effective 1 June 2020, and raises the prescribed rate in clause (x)(b)(B)(ii), with the higher rate effective 1 April 2021. en-us Sat, 28 Mar 2020 10:14:49 +0530 Sat, 28 Mar 2020 10:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38674 The amendment substitutes references to section 12AA with references to section 12AA or section 12AB across multiple clauses and provisos of sub section (2), effective 1 June 2020, and raises the prescribed rate in clause (x)(b)(B)(ii), with the higher rate effective 1 April 2021. Act-Rules F. Acts / Amendment Acts Sat, 28 Mar 2020 10:14:49 +0530 https://www.taxtmi.com/acts?id=38674