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        F. Acts / Amendment Acts

        Section 71 - Amendment of section 253.

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

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        Amendment to Section 253 updates the proviso year reference from 2022 to 2024, changing its temporal applicability. Amendment updates the proviso to sub section (9) of section 253 by substituting the year reference previously stated as 2022 with 2024, altering only the temporal reference within that proviso.
                          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.

                                Amendment to Section 253 updates the proviso year reference from 2022 to 2024, changing its temporal applicability.

                                Amendment updates the proviso to sub section (9) of section 253 by substituting the year reference previously stated as 2022 with 2024, altering only the temporal reference within that proviso.


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