The Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964

Section 5. Act to have retrospective effect

In force · As amended up to 2026-08

5. Act to have retrospective effect. The provisions of this Act shall apply and shall be deemed always to have applied, in relation to every notice of demand served upon an assessee by any Taxing Authority under any scheduled Act whether such notice was or is served before or after the commencement of this Act.

Source: India Code