Taxation Laws (Amendment) Act, 2021
Section - 3 - Amendment of section 119
CHAPTER IIIAMENDMENT TO THE FINANCE ACT, 2012Amendment of section 119.3. In the Finance Act, 2012 (23 of 2012), in section 119, the following provisos shall be inserted, namely:-"Provided that this section shall cease to apply to the person who fulfils the following conditions, namely:-
| (i) | - | where such person has filed any appeal before an appellate forum or a writ petition before the High Court or the Supreme Court against any order in respect of said income, he shall, either withdraw or submit an undertaking to withdraw such appeal or writ petition, in such form and manner as may be prescribed; |
| (ii) | - | where such person has initiated any proceeding for arbitration, conciliation or mediation, or has given any notice thereof under any law for the time being in force or under any agreement entered into by India with any other country or territory outside India, whether for protection of investment or otherwise, he shall either withdraw or submit an undertaking to withdraw the claim, if any, in such proceedings or notice, in such form and manner as may be prescribed; |
| (iii) | - | Google Play store
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24 June 2026
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