Amendment of Act 3 of 2020.

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....th day of March, 2020, namely:-- (a) in section 2, in sub-section (1),-- (i) in clause (a), the following Explanation shall be inserted, namely:- 'Explanation.-For the removal of doubts, it is hereby clarified that the expression "appellant" shall not include and shall be deemed never to have been included a person in whose case a writ petition or special leave petition or any....

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.... (iii) in clause (o), the following Explanation shall be inserted, namely:-- 'Explanation.--For the removal of doubts, it is hereby clarified that the expression "tax arrear" shall not include and shall be deemed never to have been included any sum payable either by way of tax, penalty or interest pursuant to an order passed by the Settlement Commission under Chapter XIX-A of the Inc....

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....e Income-tax Act, and such petition or appeal is either pending or is disposed of; (ii) clause (j) of said sub-section provides definition of disputed tax. It is further proposed to amend the said clause by inserting an Explanation for the removal of doubts, to clarify that the expression "disputed tax", in relation to an assessment year or financial year, as the case may be, shall not in....