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    <title>Amendment of section 144.</title>
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    <description>Finance Act, 2022 amends clause (a) of sub section (1) of section 144 by inserting the words &quot;or an updated return under sub section (8A)&quot; after the existing reference to &quot;or sub section (5)&quot;, thereby bringing updated returns under the textual scope of section 144(1)(a).</description>
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      <description>Finance Act, 2022 amends clause (a) of sub section (1) of section 144 by inserting the words &quot;or an updated return under sub section (8A)&quot; after the existing reference to &quot;or sub section (5)&quot;, thereby bringing updated returns under the textual scope of section 144(1)(a).</description>
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