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of <h1>Amendment to Section 276AB: No Proceedings for Non-Compliance After April 1, 2022, as per Finance Bill 2022.</h1> Clause 79 of the Finance Bill, 2022, proposes an amendment to section 276AB of the Income-tax Act, which addresses non-compliance with sections 269UC, 269UE, and 269UL. The amendment introduces a new proviso stating that no proceedings under section 276AB shall be initiated on or after April 1, 2022. This change is set to take effect from April 1, 2022.
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