F. No. 142f2012019·TPL
Government of India
Ministry of Finance
Department of Revenue
Cenrtal Board of Direct Taxes
New Delhi 2 of October, 2019
Subject: Clarifications in respect of option exercised under section 115BAA of the Income tax Act,1961 inserted through The Taxation Laws (Amendement)Ordinance,2019-reg.
The Taxation Laws (Amendment)Ordinance 2019 (the Ordinance) has been promulgated by the President of India on September 20,2019.The Ordinance , inter alia,inserted a new section 115BAA in the Income tax Act,1961 (the Act)with effect from April 1,2020
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Source : https://www.incometaxindia.gov.in/communications/circular/circular_29_2019.pdf