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    <title>Amendment of section 220.</title>
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    <description>Section 220(2) is amended to insert a further proviso, deemed effective from 1 March 2026, restricting interest on demands raised on account of penalty under section 270A. For assessments under section 143 or reassessments under section 147 made on or after 1 April 2027, no interest shall be charged up to the date of the order under section 250, and where the assessment or reassessment follows directions of the Dispute Resolution Panel, no interest shall be charged up to the date of the order under section 254.</description>
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      <description>Section 220(2) is amended to insert a further proviso, deemed effective from 1 March 2026, restricting interest on demands raised on account of penalty under section 270A. For assessments under section 143 or reassessments under section 147 made on or after 1 April 2027, no interest shall be charged up to the date of the order under section 250, and where the assessment or reassessment follows directions of the Dispute Resolution Panel, no interest shall be charged up to the date of the order under section 254.</description>
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