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of <h1>Finance Bill 2016 Amends Section 254: Tribunal Can Rectify Order Errors Within Six Months</h1> Clause 94 of the Finance Bill, 2016 amends section 254 of the Income-tax Act, effective June 1, 2016. It revises sub-section (2) to allow the Appellate Tribunal to rectify any apparent mistake in its order within six months from the end of the month in which the order was passed, replacing the previous four-year timeframe. Additionally, it removes the reference to sub-section (2A) in section 253 from sub-section (2A) of section 254, as a consequential amendment due to the omission of sub-section (2A) of section 253.
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