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of <h1>Finance Bill 2022 amends Section 144C of Income-tax Act, extends deadline for dispute resolution directions to 2024.</h1> Clause 43 of the Finance Bill, 2022, amends section 144C of the Income-tax Act, extending the deadline for issuing directions under sub-section (14C) from March 31, 2022, to March 31, 2024. This section relates to the dispute resolution panel, aiming to enhance efficiency, transparency, and accountability by reducing direct interactions, optimizing resources, and implementing dynamic jurisdiction mechanisms. The Central Government is empowered to notify necessary modifications to the Act to facilitate this scheme. The amendment is effective from April 1, 2022.
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