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        Clause 96 - Amendment of section 245MA.

        Finance Bill, 2023
        Chapter III
        DIRECT TAXES - Income-tax

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        Government power to amend issued dispute resolution directions by notification allows alteration of prior administrative directions. The amendment empowers the Central Government to amend directions issued under sub section (4) of section 245MA relating to the Dispute Resolution Committee, by notification in the Official Gazette, limited to directions issued on or before the cutoff date specified in the Bill and effective from the commencement date provided.
                          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.

                                Government power to amend issued dispute resolution directions by notification allows alteration of prior administrative directions.

                                The amendment empowers the Central Government to amend directions issued under sub section (4) of section 245MA relating to the Dispute Resolution Committee, by notification in the Official Gazette, limited to directions issued on or before the cutoff date specified in the Bill and effective from the commencement date provided.


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