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    <title>Amendment of section 158AA.</title>
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    <description>The amendment inserts a proviso to section 158AA of the Income-tax Act barring issuance of the specified administrative direction on or after the 1st day of April, 2022, thereby restricting the temporal scope of the power to issue such directions.</description>
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      <description>The amendment inserts a proviso to section 158AA of the Income-tax Act barring issuance of the specified administrative direction on or after the 1st day of April, 2022, thereby restricting the temporal scope of the power to issue such directions.</description>
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