Section 12 - Amendment of section 253 - Direct Taxes (Amendment) Act, 1964

12. Amendment of section 253. In section 253 of the Income-tax Act (a) in sub-section (1), (i) in clause (a), after the word and figures section 131, , the word and figures section 154, shall be inserted; (ii) in clause (b), after the words Inspecting Assistant Commissioner under , the words and figures section 154 or shall be inserted; (iii) in clause (c), the following shall be inserted at the end, namely: or under section 285A or an order passed by him under section 154 amending his order under section 263 ; (b) in sub-section (2), after the words Appellate Assistant Commissioner under , the words and figures section 154 or shall be inserted.