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Amendment of section 253.

..... er section 12AA , the words, figures and letters under section 12AA or section 12AB shall be substituted with effect from the 1st day of June, 2020. Clause 96 of the Bill seeks to amend section 253 of .....

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..... in the said clause so as to provide that assessee, if he is aggrieved, may appeal to the Appellate Tribunal against order passed by a Principal Commissioner or Commissioner under section 12AB, as wel .....

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