Amendment to notification updates the referenced file number under section 10(23FE), effective on Gazette publication. The Central Government amends Notification No. 44/2020 by substituting in its opening paragraph 'F. No. 13/3/2017-INF dated 13th August 2018' with 'F. No. 13/1/2017-INF dated 11th October, 2022' under the powers conferred by item (b) and sub-clause (iii) of clause (23FE) of section 10 of the Income-tax Act, 1961; the amendment is effective from its publication in the Official Gazette.