https://www.taxtmi.com/acts?id=54028 Section 121(1) is amended to broaden the statutory coverage of that provision. The reference in clause (c) to an order under section 118 is modified, and a new clause (d) is inserted to cover cases where an order has been passed by an Adjudicating Authority under sub-section (1A) of section 106. The amendment expands the set of conditions that activate section 121(1). en-us Tue, 07 Apr 2026 13:20:49 +0530 Tue, 07 Apr 2026 13:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54028 Section 121(1) is amended to broaden the statutory coverage of that provision. The reference in clause (c) to an order under section 118 is modified, and a new clause (d) is inserted to cover cases where an order has been passed by an Adjudicating Authority under sub-section (1A) of section 106. The amendment expands the set of conditions that activate section 121(1). Act-Rules F. Acts / Amendment Acts Tue, 07 Apr 2026 13:20:49 +0530 https://www.taxtmi.com/acts?id=54028