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Statutory Provisions

Home Acts & Rules Bill Bills FINANCE BILL, 2023 Chapters List Chapter III DIRECT TAXES - Income-tax This

Clause 92 - Amendment of section 241A. - FINANCE BILL, 2023

FINANCE BILL, 2023
Chapter III
DIRECT TAXES - Income-tax
  • Contents

Amendment of section 241A.

92. In section 241A of the Income-tax Act, the following proviso shall be inserted, namely:––

“Provided that the provisions of this section shall not apply from the 1st day of April, 2023.”.

 



 

Notes on Clauses:

Clause 92 of the Bill seeks to amend section 241A of the Income-tax Act relating to withholding of refund in certain cases.

It is proposed to insert a new proviso in the said section to provide that the provisions thereof shall not apply from 1st April, 2023.

This amendment will take effect from 1st April, 2023.

 
 
 
 

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