In the Union Budget 2022-23 through Finance Bill 2022, among other tax measures, the Hon'ble Finance Minister recommended significant changes relating to Income Tax Search and Seizure provisions, as mentioned in this article
source https://www.caclubindia.com/articles/union-budget-2022-23-proposed-changes-relating-to-income-tax-search-and-seizure-provisions-46756.asp
source https://www.caclubindia.com/articles/union-budget-2022-23-proposed-changes-relating-to-income-tax-search-and-seizure-provisions-46756.asp
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