Amendment of section 115BBDA.

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..... ) in the Explanation, in clause (b), in sub-clause (iii), for the words, figures and letters "under section 12A or section 12AA", the words, figures and letters "under section 12A or section 12AA or section 12AB" shall be substituted with effect from the 1st day of June, 2020. - Clause 54 of the Bill seeks to amend section 115BBDA of the Income-tax Act relating to tax on certain dividends recei .....

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..... ion 12AA. It is proposed to make a reference to section 12AB in the said sub-clause so as to provide that "specified assessee" for the purposes of said section, shall mean a person other than a trust or institution registered under section 12AB, as well. This amendment will take effect from 1st June, 2020.
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Ta .....

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