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of <h1>Finance Bill 2023 Amends Income-tax Act, Section 274; Allows Retrospective Changes to Government Directions Issued Before March 31, 2022.</h1> Clause 116 of the Finance Bill, 2023, amends section 274 of the Income-tax Act by adding a second proviso to sub-section (2B). This addition allows the Central Government to amend any direction issued under this sub-section by notification in the Official Gazette, provided the direction was issued on or before March 31, 2022. The amendment is effective retrospectively from April 1, 2022.
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