https://www.taxtmi.com/acts?id=53769 The amendment renumbers section 43 as sub-section (1) and inserts a new sub-section requiring prior approval of the Central Government before any investigation may be initiated for an offence punishable under the Act. The change adds a mandatory approval step to the commencement of investigations within the enforcement framework. en-us Thu, 26 Mar 2026 14:24:28 +0530 Thu, 26 Mar 2026 14:24:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53769 The amendment renumbers section 43 as sub-section (1) and inserts a new sub-section requiring prior approval of the Central Government before any investigation may be initiated for an offence punishable under the Act. The change adds a mandatory approval step to the commencement of investigations within the enforcement framework. Act-Rules Bills Thu, 26 Mar 2026 14:24:28 +0530 https://www.taxtmi.com/acts?id=53769