Appealability of transfer pricing orders clarified: assessees may appeal orders made to Commissioner (Appeals) under related provision.

The amendment replaces the phrase referencing an "order of assessment or reassessment" with an order made under sub section (3) of the transfer pricing provision, thereby specifying that an assessee may appeal to the Commissioner (Appeals) against an order made under that provision. The change is consequential to the amendment of the transfer pricing provision and takes effect from the stated effective date.

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