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of <h1>Finance Bill 2023 amends Section 241A of Income-tax Act, ending its application from April 1, 2023.</h1> Clause 92 of the Finance Bill, 2023, amends section 241A of the Income-tax Act concerning the withholding of refunds in specific cases. The amendment introduces a proviso stating that the provisions of section 241A will no longer apply starting from April 1, 2023. This change is set to take effect on the same date, effectively discontinuing the application of section 241A from that point forward.
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