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        F. Acts / Amendment Acts

        Section 27 - Amendment of section 115BBD.

        Finance Act, 2022
        Chapter III
        DIRECT TAXES - Income-tax

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        Exclusion of tax provision: section 115BBD ceases to apply to assessment years beginning on or after the specified date. The Finance Act, 2022 inserts a new sub-section in section 115BBD providing that the provision shall not apply to any assessment year beginning on or after 1st April, 2023, thereby removing its applicability to those subsequent assessment years.
                          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.

                                Exclusion of tax provision: section 115BBD ceases to apply to assessment years beginning on or after the specified date.

                                The Finance Act, 2022 inserts a new sub-section in section 115BBD providing that the provision shall not apply to any assessment year beginning on or after 1st April, 2023, thereby removing its applicability to those subsequent assessment years.


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