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of <h1>Finance Bill 2018: Clause 50 Amends Section 253, Allowing Appeals on Section 271J Orders to Appellate Tribunal</h1> Clause 50 of the Finance Bill, 2018, amends section 253 of the Income-tax Act, which pertains to appeals to the Appellate Tribunal. The amendment involves adding section 271J to the list of orders under clause (a) of sub-section (1) that can be appealed to the Appellate Tribunal. This change allows assessees to appeal orders issued by a Commissioner (Appeals) under section 271J. The amendment is effective from April 1, 2018.
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