Section 45 - Amendment of section 148A. - Finance Act, 2022

Amendment of section 148A. 45 . In section 148A of the Income-tax Act,- (i) in clause (b), the words with the prior approval of specified authority, shall be omitted; (ii) in the proviso, in clause (c), for the words relate to, the assessee. The following shall be substituted, namely:- relate to, the assessee; or (d) the Assessing Officer has received any information under the scheme notified under section 135A pertaining to income chargeable to tax escaping assessment for any assessment year in the case of the assessee. .