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        F. Acts / Amendment Acts

        Section 101 - Amendment of section 245MA.

        Finance Act, 2023
        Chapter III
        DIRECT TAXES - Income-tax

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        Amendment empowers government to amend tax-direction notifications issued earlier via Official Gazette notification under the Income-tax Act. The amendment to section 245MA(4) authorises the Central Government to amend any direction issued under that sub section on or before 31st March 2023 by notification in the Official Gazette, thereby providing a formal administrative mechanism to vary previously issued directions through Gazette notification.
                          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 empowers government to amend tax-direction notifications issued earlier via Official Gazette notification under the Income-tax Act.

                                The amendment to section 245MA(4) authorises the Central Government to amend any direction issued under that sub section on or before 31st March 2023 by notification in the Official Gazette, thereby providing a formal administrative mechanism to vary previously issued directions through Gazette notification.


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