Clause 27 - Amendment of section 80JJAA. - Finance (No. 2) Bill, 2019

Amendment of section 80JJAA. 27. In section 80JJAA of the Income-tax Act, in the Explanation, in clause (i), in the first proviso, in clause (b), for the words bank account , the words bank account or through such other electronic mode as may be prescribed shall be substituted with effect from the 1st day of April, 2020.