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        F. Acts / Amendment Acts

        Section 123 - Amendment of section 276A.

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

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        Prohibition on initiation of proceedings under section 276A prevents new prosecutions under that provision from its effective date. The Finance Act, 2023 inserts a further proviso in the relevant penal provision stating that no proceeding shall be initiated under this section on or after the 1st day of April, 2023, thereby imposing a statutory prohibition on commencing new proceedings under that provision from the stated effective 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.

                                Prohibition on initiation of proceedings under section 276A prevents new prosecutions under that provision from its effective date.

                                The Finance Act, 2023 inserts a further proviso in the relevant penal provision stating that no proceeding shall be initiated under this section on or after the 1st day of April, 2023, thereby imposing a statutory prohibition on commencing new proceedings under that provision from the stated effective date.


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