Amendment of section 13
(VIII) in section 13, in Explanation 1, after the figures and letter “12A”, the figures and letters “, 12AA, 12AB” shall be inserted with effect from the 1st day of April, 2021;

Advocate Shruti Goyal
Advocate
Advocate Shruti Goyal is a legal expert specializing in corporate law and compliance. She writes to simplify legal topics for businesses and individuals alike.