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Amendment of section 254.

Clause 94 - Bills - DIRECT TAXES - Bill - Clause 94 - 94. In section 254 of the Income-tax Act, with effect from the 1st day of June, 2016,- (a) in sub-section (2), for the words four years from the date of the order , the words six months from the e .....

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to orders of Appellate Tribunal. Sub-section (2) of the said section provides that the Appellate Tribunal may rectify any mistake apparent from the record in its order at any time within four years from the date of the order. It is proposed to amend .....

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