Clause 50 - Amendment of section 158BFA. - Finance Bill, 2025

Amendment of section 158BFA. 50. In section 158BFA of the Income-tax Act, in sub-section (4), for clause (ii), the following clause shall be substituted, namely: (ii) the period commencing on the date on which stay on the proceeding under sub-section (2) was granted by an order or injunction of any court and ending on the date on which certified copy of the order vacating the stay was received by the jurisdictional Principal Commissioner or Commissioner; .