Amendment of section 56.

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....t, in sub-section (2),-- (A) with effect from the 1st day of June, 2020,-- (i) in clause (v), in the proviso, in clause (g), for the word, figures and letters "section 12AA", the words, fi....

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....ures and letters "section 12AA or section 12AB" shall be substituted; (B) in clause (x),-- (i) in sub-clause (b), in item (B), in sub-item (ii), for the words "five per cent.", the words "....