Section 1 - Short title and commencement - The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 29th September, 2020/Asvina 7, 1942 (Saka) The following Act of Parliament received the assent of the President on the 29th September, 2020 and is hereby published for general information:- THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020 NO. 38 OF 2020 [ 29th September, 2020 .] An Act to provide for relaxation and amendment of provisions of certain Acts and for matters connected therewith or incidental thereto. Be it enacted by Parliament in the Seventy-first Year of the Republic of India as follows:- CHAPTER I PRELIMINARY Short title and commencement 1. (1) This Act may be called the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. (2) Save as otherwise provided, it shall be deemed to have come into force on the 31st day of March, 2020.