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of <h1>Amendment to Section 254 of Income-tax Act: Aligns with Section 253 Changes, Effective July 1, 2012</h1> Clause 91 of the Finance Bill, 2012, proposes an amendment to section 254 of the Income-tax Act. Specifically, it seeks to modify sub-section (2A) by including a reference to sub-section (2A) of section 253. This change is consequential, aligning with amendments made to section 253. The amendment is set to take effect from July 1, 2012, and pertains to the Orders of the Appellate Tribunal.
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