https://www.taxtmi.com/acts?id=40692 The amendment inserts a proviso creating a payment-linked bar: no appeal shall be filed where tax has been paid to the credit of the Central Government on or after the effective date specified by the legislation, thereby conditioning appellate availability on the timing of tax receipt. en-us Mon, 28 Mar 2022 14:28:00 +0530 Mon, 28 Mar 2022 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40692 The amendment inserts a proviso creating a payment-linked bar: no appeal shall be filed where tax has been paid to the credit of the Central Government on or after the effective date specified by the legislation, thereby conditioning appellate availability on the timing of tax receipt. Act-Rules F. Acts / Amendment Acts Mon, 28 Mar 2022 14:28:00 +0530 https://www.taxtmi.com/acts?id=40692