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of <h1>Amendment to Section 245MA: Central Government Can Modify Directions of Dispute Resolution Committee Until March 2023</h1> Clause 96 of the Finance Bill, 2023, proposes an amendment to section 245MA of the Income-tax Act, which pertains to the Dispute Resolution Committee. A second proviso is to be added to sub-section (4), allowing the Central Government to amend any directions issued under this sub-section by 31st March, 2023, through a notification in the Official Gazette. This amendment is set to take effect from 1st April, 2023.
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