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        F. Acts / Amendment Acts

        Section 121 - Amendment of section 274.

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

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        Amendment power over prior tax directions allows government to amend earlier directions by Gazette notification. The amendment empowers the Central Government to amend directions issued under the relevant sub section by notification in the Official Gazette, and is deemed effective from 1 April 2022 for directions issued on or before the specified cutoff date.
                          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 over prior tax directions allows government to amend earlier directions by Gazette notification.

                                The amendment empowers the Central Government to amend directions issued under the relevant sub section by notification in the Official Gazette, and is deemed effective from 1 April 2022 for directions issued on or before the specified cutoff date.


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