Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Articles News
Highlights
D. Forum
What's New
Sub-Menu

Share:      

        Home        
 
Statutory Provisions
Home Acts & Rules Bill Bills FINANCE BILL, 2017 Chapters List Chapter III DIRECT TAXES - Income-tax This
← Previous Next →

Clause 82 - Amendment of section 253. - FINANCE BILL, 2017

FINANCE BILL, 2017
Chapter III
DIRECT TAXES - Income-tax
  • Contents

Amendment of section 253.

82. In section 253 of the Income-tax Act, in sub-section (1), in clause (f), after the words “authority under”, the words, brackets and figures “sub-clause (iv) or sub-clause (v) or” shall be inserted.

 



 

Notes on Clauses:

Clause 82 of the Bill seeks to amend section 253 of the Income-tax Act relating to Appeals to the Appellate Tribunal.

Sub-clause (f) of sub-section (1) of the aforesaid section provides that an order passed by the prescribed authority under sub-clause (vi) or sub-clause (via) of clause (23C) of section 10 shall be appealable before the Appellate Tribunal.

It is proposed to insert sub-clause (iv) and sub-clause (v) of clause (23C) in the aforesaid section, so as to make an order passed by the prescribed authority under said subclauses also appealable before the Appellate Tribunal.

This amendment will take effect from 1st April, 2017.

 
 
 
 
← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||