Amendment of section 246A.
68. In section 246A of the Income-tax Act, in sub-section (1), after clause (i), the following clause shall be inserted, namely:––
“(ia) an order made under section 239A;”.
Notes on Clauses:
Clause 68 seeks to amend section 246A of the Income-tax Act relating to appealable orders before Commissioner (Appeals).
Sub-section (1) of the said section provides for categories of orders against which appeal can be filed before the Commissioner (Appeals).
It is proposed to insert a new clause (ia) in the said sub-section to provide that the orders passed by an Assessing Officer under section 239A shall be appealable before the Commissioner (Appeals).
This amendment will take effect from lst April, 2022.
