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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Decriminalisation of section 276A of the Act - In case of ...

Income Tax

February 6, 2023

Decriminalisation of section 276A of the Act - In case of liquidation of companies now provisions of IBC are in operation - the liquidator is now working under the oversight of this specific law - it is proposed that no fresh prosecution shall be launched under this section on or after 1st April, 2023. The earlier prosecutions will however continue.

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