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<h1>Amendment to Section 245R: Central Government Can Modify Directions in Income-tax Act by March 31, 2023. Effective April 1.</h1> Clause 97 of the Finance Bill, 2023, proposes an amendment to section 245R of the Income-tax Act. It introduces a new proviso in sub-section (10), allowing the Central Government to amend any direction issued under this sub-section by notification in the Official Gazette, provided the amendment is made on or before March 31, 2023. This amendment will be effective from April 1, 2023, and pertains to the procedure on receipt of application under the Income-tax Act.