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of <h1>Direct Taxes Code 2010: Clause 312 bars civil suits against proceedings; grants immunity to government actions in good faith.</h1> Clause 312 of the Direct Taxes Code, 2010, prohibits the initiation of suits in civil courts to challenge or alter any proceedings or orders made under the Code. It also provides immunity to the government and its officers from prosecution, suits, or other legal actions for acts done in good faith under the Code.
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