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of <h1>Finance Bill 2022 amends Income-tax Act Section 255(8), extending Tribunal direction deadline to March 31, 2024.</h1> Clause 71 of the Finance Bill, 2022 proposes an amendment to section 255 of the Income-tax Act, specifically altering sub-section (8) to extend the deadline for issuing directions from March 31, 2023, to March 31, 2024. This section authorizes the Central Government to implement a scheme aimed at enhancing the efficiency, transparency, and accountability of the Appellate Tribunal's appeal disposal process. Key features include minimizing direct interaction between the Tribunal and involved parties, optimizing resource use, and establishing a dynamic appellate system. The amendment is effective from April 1, 2022.
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