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        F. Acts / Amendment Acts

        Section 22 - Amendment of section 54GB.

        Finance Act, 2021
        Chapter III
        DIRECT TAXES - Income-tax

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        Amendment to Section 54GB updates the proviso year reference under the Income-tax Act, altering the statutory temporal reference. The Finance Act, 2021 amends Section 54GB of the Income-tax Act by substituting the figures '2021' with '2022' in the proviso to subsection (5), effecting a change of the year referenced in that proviso without altering other terms of the subsection.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Amendment to Section 54GB updates the proviso year reference under the Income-tax Act, altering the statutory temporal reference.

                                The Finance Act, 2021 amends Section 54GB of the Income-tax Act by substituting the figures "2021" with "2022" in the proviso to subsection (5), effecting a change of the year referenced in that proviso without altering other terms of the subsection.


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