Tribunal Reforms reference: Income-tax Act provision now governed by Chapter II of the Tribunal Reforms Act, 2021.

The amendment substitutes the prior reference to Part XIV of the Finance Act, 2017 with a reference to the Tribunal Reforms Act, 2021 and provides that the subject matter shall be governed by the provisions of Chapter II of that Act, thereby aligning the Income-tax Act's internal reference to the governance and procedural regime established by the Tribunal Reforms Act.

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