https://www.taxtmi.com/acts?id=39432 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. en-us Mon, 01 Feb 2021 20:04:25 +0530 Mon, 01 Feb 2021 20:04:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39432 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. Act-Rules Bills Mon, 01 Feb 2021 20:04:25 +0530 https://www.taxtmi.com/acts?id=39432