Section 143-O - Amendment of section 86 - Finance Act, 2012

(O) in section 86, (i) in sub-section (1), after the words "against such order", the words "within three months of the date of receipt of the order" shall be inserted; (ii) for sub-section (3), the following sub-section shall be substituted, namely: "(3) Every appeal under sub-section (2) or sub-section (2A) shall be filed within four months from the date on which the order sought to be appealed against is received by the Committee of Chief Commissioners or, as the case may be, the Committee of Commissioners.";