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        F. Acts / Amendment Acts

        Section 52 - Amendment of section 158AA.

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

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        Restriction on directions under section 158AA: issuance barred prospectively from the Act's stated commencement for future tax proceedings. The amendment inserts a proviso to section 158AA of the Income-tax Act barring issuance of the specified administrative direction on or after the 1st day of April, 2022, thereby restricting the temporal scope of the power to issue such directions.
                          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.

                                Restriction on directions under section 158AA: issuance barred prospectively from the Act's stated commencement for future tax proceedings.

                                The amendment inserts a proviso to section 158AA of the Income-tax Act barring issuance of the specified administrative direction on or after the 1st day of April, 2022, thereby restricting the temporal scope of the power to issue such directions.


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