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of <h1>CBDT narrows exclusions under Section 144B(2) of Income-tax Act for cases with pending or ongoing assessments</h1> The Central Board of Direct Taxes has issued an order under Section 144B(2) of the Income-tax Act, 1961, further specifying the scope of cases excluded from the purview of this section. In addition to previous exclusions, cases where assessment proceedings are pending or initiated following action under Section 133A, or where such action is conducted during ongoing assessments, are now excluded. This amendment modifies earlier orders dated March 31, 2021, and September 6 and 22, 2021, and takes immediate effect.
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