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    <title>Amendment of section 276AB</title>
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    <description>The amendment inserts a further proviso in section 276AB providing that no proceeding under this section shall be initiated on or after the 1st day of April, 2022, thereby barring initiation of new proceedings under that provision from the effective date.</description>
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      <description>The amendment inserts a further proviso in section 276AB providing that no proceeding under this section shall be initiated on or after the 1st day of April, 2022, thereby barring initiation of new proceedings under that provision from the effective date.</description>
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