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of <h1>Finance Bill 2017 amends Section 253 of Income-tax Act, enabling appeals on orders under Section 10(23C)(iv) and (v).</h1> Clause 82 of the Finance Bill, 2017, proposes an amendment to section 253 of the Income-tax Act concerning appeals to the Appellate Tribunal. The amendment involves sub-section (1), clause (f), where it adds the words 'sub-clause (iv) or sub-clause (v) or' after 'authority under.' This change allows orders passed by the prescribed authority under sub-clauses (iv) and (v) of clause (23C) of section 10 to be appealable before the Appellate Tribunal. The amendment is set to take effect from April 1, 2017.
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