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of <h1>Finance Bill 2023 amends Section 276A of Income-tax Act, halting proceedings for non-compliance from April 1, 2023.</h1> Clause 118 of the Finance Bill, 2023, amends section 276A of the Income-tax Act, which addresses penalties for failing to comply with subsections (1) and (3) of section 178. The amendment introduces a second proviso stipulating that no proceedings under this section shall be initiated on or after April 1, 2023. This change is effective from April 1, 2023, effectively ceasing the initiation of proceedings for non-compliance under the specified subsections from that date forward.
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