# The Finance Act, 2023, Section 123: Amendment of section 276A

- Act: The Finance Act, 2023 (Act 8 of 2023)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2023/section/123/

## Text

Amendment of section 276A. 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 of April, 2023.".

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