Section 51 - Amendment of section 115BAA. - Finance Act, 2020

Amendment of section 115BAA. 51. In section 115BAA of the Income-tax Act, in sub-section (2), in clause (i), for the words, figures and letters Chapter VI-A under the heading C.-Deductions in respect of certain incomes other than the provisions of section 80JJAA , the words, figures and letters Chapter VI-A other than the provisions of section 80JJAA or section 80M shall be substituted with effect from the 1st day of April, 2021.