Amendment of section 246A.
71. In section 246A of the Income-tax Act, in sub-section (1), in clause (a), for the words, brackets and figures "under sub-section (3) of section 143", the words, brackets and figures "under sub-section (3) of section 143 except an order passed in pursuance of directions of Dispute Resolution Panel" shall be substituted with effect from the 1st day of October, 2009.
Notes on Clauses:
Clause 71 of the Bill seeks to amend section 246A of the Incometax Act relating to appeal filed before Commissioner (Appeals).
The proposed amendment seeks to exclude any order passed under sub-section (3) of section 143 in pursuance of directions of the Dispute Resolution Panel as an appealable order before Commissioner (Appeals).
This amendment will take effect from 1st October, 2009.
