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Friends, all of us have seen the Hollywood block buster movie- ‘Avengers Endgame’. In the movie, the Avengers enter the Quantum Realm with the help of Pym Particles, and travel back in time, to prevent Thanos from getting the infinity stones, in order to make good the wrong, which Thanos has done in the past.

This fictional time travelling concept has been made a characteristic and a highlighting feature in many Hollywood Movies, including the likes of Avengers Endgame, but surprisingly and interestingly, this imaginary time travelling concept, has now been tried to be visualised, in the Income Tax Act, by the CBDT Instruction No. 1/2022 dated 11.5.2022, perceived to be containing the guidelines for the uniform implementation of the hon&rsq.