Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Entire Act] Union of India - Section Section 123 in The Finance Act, 2023 123. In section 276A of the Income-tax Act, after the proviso, the following proviso shall be inserted, namely:— "Provided further that no proceeding shall be initiated under this section on or after the 1st day ofApril, 2023.".
