Prohibition on initiation of proceedings under section 276A prevents new prosecutions under that provision from its effective date. The Finance Act, 2023 inserts a further proviso in the relevant penal provision stating that no proceeding shall be initiated under this section on or ... Summary
Prohibition on initiation of proceedings under section 276A prevents new prosecutions under that provision from its effective date.
The Finance Act, 2023 inserts a further proviso in the relevant penal provision stating that no proceeding shall be initiated under this section on or after the 1st day of April, 2023, thereby imposing a statutory prohibition on commencing new proceedings under that provision from the stated effective date.
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