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    <title>Amendment of section 276AB.</title>
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    <description>An amendment inserts a further proviso to section 276AB providing that no proceeding under that section shall be initiated on or after 1st April, 2022, thereby precluding commencement of proceedings under the penal provision for failures to comply with the specified transaction reporting and prescribed mode of receipt provisions from that effective date.</description>
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      <description>An amendment inserts a further proviso to section 276AB providing that no proceeding under that section shall be initiated on or after 1st April, 2022, thereby precluding commencement of proceedings under the penal provision for failures to comply with the specified transaction reporting and prescribed mode of receipt provisions from that effective date.</description>
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