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<h1>Finance Bill 2012 amends Section 253 of Income-tax Act, expands appeal rights, includes retrospective changes from 2009.</h1> Clause 90 of the Finance Bill, 2012 seeks to amend section 253 of the Income-tax Act regarding appeals to the Appellate Tribunal. It expands the scope for appeals by including orders under sections 153A and 153C, effective retrospectively from October 1, 2009. A new clause (e) is added for appeals on orders approved by the Commissioner under section 144BA, effective April 1, 2013. Additionally, sub-sections (2A) and (3A) are introduced, allowing the Commissioner to direct appeals against Dispute Resolution Panel directions, effective July 1, 2012. Sub-section (4) is amended to facilitate cross-objections within thirty days.