Amendment power to modify tax directions by notification allows adjustment of previously issued procedural directions. The amendment permits the Central Government to amend any procedural direction issued under sub section (10) of section 245R by notification in the Official Gazette, limited to directions issued on or before the specified cutoff, thereby providing an express administrative route for modifying prior directions governing the procedure on receipt of applications.
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 power to modify tax directions by notification allows adjustment of previously issued procedural directions.
The amendment permits the Central Government to amend any procedural direction issued under sub section (10) of section 245R by notification in the Official Gazette, limited to directions issued on or before the specified cutoff, thereby providing an express administrative route for modifying prior directions governing the procedure on receipt of applications.
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