Amendment of section 148

In force Act 6 of 2022 As on 06 Oct 2026

Act 6 of 2022 Ministry Finance

Section 44 of the Finance Act, 2022 deals with amendment of section 148. Amendment of section 148. 44. In section 148 of the Income-tax Act,— (i) | after the proviso, the following proviso shall be inserted, namely:— "Provided further that no such approval shall be required where the Assessing Officer, with the prior approval of the specified authority, has passed an ord

Amendment of section 148.
44. In section 148 of the Income-tax Act,—
(i) after the proviso, the following proviso shall be inserted, namely:—
"Provided further that no such approval shall be required where the Assessing Officer, with the prior approval of the specified authority, has passed an order under clause (d) of section 148A to the effect that it is a fit case to issue a notice under this section.";
(ii) in Explanation 1,—
(a) in clause (i), the word "flagged" shall be omitted;
(b) for clause (ii), the following clauses shall be substituted, namely:—
"(ii) any audit objection to the effect that the assessment in the case of the assessee for the relevant assessment year has not been made in accordance with the provisions of this Act; or
(iii) any information received under an agreement referred to in section 90 or section 90A of the Act; or
(iv) any information made available to the Assessing Officer under the scheme notified under section 135A; or
(v) any information which requires action in consequence of the order of a Tribunal or a Court.";
(iii) in Explanation 2,—
(a) in clause (ii), the words, brackets and figure "or sub-section (5)" shall be omitted;
(b) in the long line, for the words "for the three assessment years immediately preceding the assessment year relevant to the previous year in which", the word "where" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2021.
Section 44, The Finance Act, 2022 (Act 6 of 2022).

Cross-references

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Questions about Section 44

What does Section 44 of the Finance Act deal with?

Section 44 of the Finance Act is headed "Amendment of section 148". Amendment of section 148. 44. In section 148 of the Income-tax Act,— (i) | after the proviso, the following proviso shall be inserted, namely:— "Provided further that no such approval shall be required where the Assessing Officer, with the prior approval of the specified authority, has passed an ord

How do I find court cases under Section 44 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2022 44, section 44 Finance Act 2022, section 44 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 44 of the Finance Act, and has it changed?

Its own text turns on section 90 (Amendment of section 28E), Income-tax Act 148 (Issue of notice where income has escaped assessment), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2022 as Act 6 of 2022. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

First Schedule. First Schedule9792 words
2. Income-tax6839 words
42. Amendment of section 144B3753 words
4. Amendment of section 103713 words
39. Insertion of new section 140B1269 words
31. Amendment of section 115TD965 words

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(i)		after the proviso, the following proviso shall be inserted, namely:—
		"Provided further that no such approval shall be required where the Assessing Officer, with the prior approval of the specified authority, has passed an order under clause (d) of section 148A to the effect that it is a fit case to issue a notice under this section.";
(ii)		in Explanation 1,—

(a)		in clause (i), the word "flagged" shall be omitted;
(b)		for clause (ii), the following clauses shall be substituted, namely:—

"(ii)		any audit objection to the effect that the assessment in the case of the assessee for the relevant assessment year has not been made in accordance with the provisions of this Act; or
(iii)		any information received under an agreement referred to in section 90 or section 90A of the Act; or
(iv)		any information made available to the Assessing Officer under the scheme notified under section 135A; or
(v)		any information which requires action in consequence of the order of a Tribunal or a Court.";
(iii)		in Explanation 2,—

(a)		in clause (ii), the words, brackets and figure "or sub-section (5)" shall be omitted;
(b)		in the long line, for the words "for the three assessment years immediately preceding the assessment year relevant to the previous year in which", the word "where" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2021.