Section 80DD amendment introduced vide Finance Act, 2022 cannot be given retrospective effect

Ravi Agrawal Vs Union of India & Another (Supreme Court of India) Supreme Court held that amendment to Section 80DD of the Income Tax Act by virtue of the Finance Act, 2022 is effective only from 1st April 2023 and the same cannot be given retrospective effect. Facts- The concerns expressed by the petitioner in this writ petition have been assuaged to a certain extent inasmuch as the Parliament has amended Section 80DD of the Income Tax Act, 1961. Notably, by virtue of the Finance Act, 2022, Section 80DD was amended with effect from 01.04.2023. The petitioner mainly argues that the said am...