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Section 149(1) not d
why the provisions of section 149(1) have not been amended incorporating the finance act, 2021.?
Replies (1)
The Finance Act, 2021, did replace Section 149(1) with a new framework for reassessment time limits. If you are reviewing the text and it seems inconsistent with the 2021 Act, it is likely because subsequent Finance Acts (like the Finance Act, 2022, and 2023) have further modified or clarified these provisions, or you are looking at a version of the law that has been superseded by these later amendments.
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