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of <h1>CBDT Forms High-Level Committee u/s 119 to Review Retrospective Tax Amendments from Finance Act 2012.</h1> The Central Board of Direct Taxes (CBDT) has established a High-Level Committee under section 119 of the Income-tax Act to oversee the administration of certain retrospective amendments introduced by the Finance Act, 2012. This Committee includes senior officers from the CBDT and is tasked with reviewing actions proposed by Assessing Officers regarding income deemed to accrue in India before April 1, 2012, due to asset transfers. Assessing Officers must obtain the Committee's approval before proceeding with any actions. The Committee must decide on references within 60 days and submit biannual reports to the CBDT.
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