Income Tax Act 2023
Section 308 - Bar on Suit or Prosecution
(as updated till Finance Act 2024)
No civil or criminal action shall lie against any person involved in the Alternative Dispute Resolution process before any Court, Tribunal or authority for any action taken or agreement reached in good faith.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.