Central government power to amend prior tax directions by notification enables modification of earlier administrative directions. The Finance Act, 2023 inserts a proviso in section 135A(2) authorising the Central Government to amend any direction issued under that sub section on or ... Summary
Central government power to amend prior tax directions by notification enables modification of earlier administrative directions.
The Finance Act, 2023 inserts a proviso in section 135A(2) authorising the Central Government to amend any direction issued under that sub section on or before 31 March 2022 by notification in the Official Gazette; the insertion is deemed to have effect from 1 April 2022.
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