https://www.taxtmi.com/acts?id=38705 The Finance Act, 2020 amends sub-section (2) of section 115R of the Income-tax Act by inserting the words "on or before the 31st day of March, 2020" after "or a Mutual Fund to its unit holders," thereby limiting the sub-section to distributions made on or before that date; the amendment is made effective from 1 April 2021. en-us Sat, 28 Mar 2020 10:35:24 +0530 Sat, 28 Mar 2020 10:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38705 The Finance Act, 2020 amends sub-section (2) of section 115R of the Income-tax Act by inserting the words "on or before the 31st day of March, 2020" after "or a Mutual Fund to its unit holders," thereby limiting the sub-section to distributions made on or before that date; the amendment is made effective from 1 April 2021. Act-Rules F. Acts / Amendment Acts Sat, 28 Mar 2020 10:35:24 +0530 https://www.taxtmi.com/acts?id=38705