Section 4-V – Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

(a) sub-section (5) shall be omitted and shall be deemed to have been omitted with effect from the 1st day of June, 2020;(b) after sub-section (4), the following sub-section shall be inserted with effect from the 1st day of April, 2021, namely:— “(5) Nothing contained in this section shall apply on or after the 1st day of April, 2021