Section 43 - Amendment of section 144BA - Finance Act, 2025

Amendment of section 144BA 43. In section 144BA of the Income-tax Act, in the Explanation, for clause (ii), the following clause shall be substituted, namely: (ii) the period commencing on the date on which stay on the proceeding of the Approving Panel 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 Approving Panel: .