"Provided further that the Central Government may amend any direction, issued under this sub-section on or before the 31st day of March, 2023, by notification in the Official Gazette.".
Chapter IIIDIR — ECT TAXES, Income-tax
Section 101
In section 245MA of the Income-tax Act, in sub-section (4), after the proviso, the following proviso shall be inserted, namely:
Printed from Law on Tips • The Finance Act, 2023