# The Finance Act, 2022, Section 80: Amendment of section 276AB

- Act: The Finance Act, 2022 (Act 6 of 2022)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2022/section/80/

## Text

Amendment of section 276AB. 80.  In section 276AB of the Income-tax Act, after the proviso, the following proviso shall be inserted, namely:— "Provided further that no proceeding under this section shall be initiated on or after the 1st day of April, 2022.".

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