https://www.taxtmi.com/acts?id=40110 Amendment inserts provisos excluding the Explanation from applying to specified assessments, orders or penalties relating to income from transfer of an Indian asset consequential to transfer of a share in an entity registered outside India made before 28th May, 2012; where such proceedings have been passed and the person fulfils the prescribed specified conditions, those assessments or orders insofar as they relate to that income shall be deemed never to have been passed and any refundable amount shall be paid without interest under section 244A. en-us Mon, 16 Aug 2021 16:44:40 +0530 Mon, 16 Aug 2021 16:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40110 Amendment inserts provisos excluding the Explanation from applying to specified assessments, orders or penalties relating to income from transfer of an Indian asset consequential to transfer of a share in an entity registered outside India made before 28th May, 2012; where such proceedings have been passed and the person fulfils the prescribed specified conditions, those assessments or orders insofar as they relate to that income shall be deemed never to have been passed and any refundable amount shall be paid without interest under section 244A. Act-Rules F. Acts / Amendment Acts Mon, 16 Aug 2021 16:44:40 +0530 https://www.taxtmi.com/acts?id=40110