Restriction on directions under section 158AA: issuance barred prospectively from the Act's stated commencement for future tax proceedings. The amendment inserts a proviso to section 158AA of the Income-tax Act barring issuance of the specified administrative direction on or after the 1st day ... Summary
Restriction on directions under section 158AA: issuance barred prospectively from the Act's stated commencement for future tax proceedings.
The amendment inserts a proviso to section 158AA of the Income-tax Act barring issuance of the specified administrative direction on or after the 1st day of April, 2022, thereby restricting the temporal scope of the power to issue such directions.
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