Section 121: In section 274 of the Income-tax Act, in sub-section (2B), after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day ofApril, 2022, namely:

Q: What does Section 121 of The Finance Act, 2023 (FA 2023) deal with?

Section 121 FA 2023 pertains to "In section 274 of the Income-tax Act, in sub-section (2B), after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day ofApril, 2022, namely:". It is part of the The Finance Act, 2023, a legislation enacted by the Parliament of India. Section 121 of The Finance Act, 2023 (FA 2023) governs in section 274 of the Income-tax Act, in sub-section (2B), after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day ofApril, 2022, namely:. As verified on 19 May 2026.

Q: Is Section 121 FA 2023 still in force?

Yes, Section 121 of the The Finance Act, 2023 is currently in force across the Republic of India.

Q: What is धारा 121 FA 2023?

धारा 121 FA 2023 is the Devanagari Hindi reference for Section 121 of the The Finance Act, 2023. Section 121 of The Finance Act, 2023 (FA 2023) governs in section 274 of the Income-tax Act, in sub-section (2B), after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day ofApril, 2022, namely:. As verified on 19 May 2026.

Q: What is Dhara 121 FA 2023?

Dhara 121 FA 2023 is the Roman Hindi reference for Section 121 of the The Finance Act, 2023. "Dhara" means "Section" in Hindi. Section 121 of The Finance Act, 2023 (FA 2023) governs in section 274 of the Income-tax Act, in sub-section (2B), after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day ofApril, 2022, namely:. As verified on 19 May 2026.

Q: How to cite Section 121 of The Finance Act, 2023?

Cite as: "Section 121, The Finance Act, 2023 (FA 2023)" in legal briefs. For academic writing, use the BlueBook format: The Finance Act, 2023, 2023, § 121 (India).

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"Provided further that the Central Government may amend any direction, issued under this sub-section on or before the 31st day of March, 2022, by notification in the Official Gazette ".