Amendment of Act 3 of 2020.

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..... de with effect from the 17th day of March, 2020, namely: (a) in section 2, in sub-section (1), (i) in clause (a), the following Explanation shall be inserted, namely:- Explanation .-For the removal of doubts, it is hereby clarified that the expression appellant shall not include and shall be deemed never to have been included a person in whose case a writ petition or special leave .....

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..... ; (iii) in clause (o), the following Explanation shall be inserted, namely:- Explanation . For the removal of doubts, it is hereby clarified that the expression tax arrear shall not include and shall be deemed never to have been included any sum payable either by way of tax, penalty or interest pursuant to an order passed by the Settlement Commission under Chapter XIX-A of the Income-t .....

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