Amendment of section 248.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e inserted, namely:-- "Provided that no appeal shall be filed where tax is paid to the credit of the Central Government on or after the 1st day of April, 2022.". - Clause 69 seeks to amend sectio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....laims that no tax was required to be deducted on such income, he may appeal to the Commissioner (Appeals) for a declaration that no tax was deductible on such income. It is proposed to insert a provi....