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<h1>Finance Bill 2022 amends Section 248 of Income-tax Act, restricting appeals if tax paid after April 1, 2022.</h1> Clause 69 of the Finance Bill, 2022, amends section 248 of the Income-tax Act. This section allows individuals who have paid tax under an agreement or arrangement, believing no tax was required, to appeal for a declaration that no tax was deductible. The amendment introduces a proviso stating that no appeal can be filed if the tax was paid to the Central Government on or after April 1, 2022. This change is effective from April 1, 2022, and aims to restrict appeals in cases where tax payment has already been made post this date.