# The Finance Act, 2020, Section 54: Amendment of Section 115BBDA

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/54/

## Text

Amendment of section 115BBDA. 54. In section 115BBDA of the Income-tax Act,— (a) | in sub-section (1), for the words "or companies", the words, figures and letters "or companies on or before the 31st day of March, 2020" shall be substituted with effect from the 1st day of April, 2021; (b) | 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.

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