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.
