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of <h1>Corrigendum clarifies 'any assessment year' replaces 'two preceding years' in Finance Act, 2022 provision</h1> The corrigendum to the earlier circular on the Finance Act, 2022 clarifies that the phrase 'two assessment years preceding such assessment year' should be read as 'any assessment year preceding such assessment year' in the specified provision. This amendment affects the interpretation of assessment years referenced in the explanatory notes related to direct tax law changes under the Finance Act, 2022. The correction ensures broader applicability by allowing reference to any prior assessment year rather than being limited to the two immediately preceding years.
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