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of <h1>Finance Act 2018 amends Income-tax Act Section 253(1)(a), adding Section 271J to expand appeals in direct tax matters.</h1> Section 253 of the Income-tax Act has been amended by the Finance Act, 2018. In sub-section (1), clause (a), the amendment involves inserting the reference to 'section 271J' immediately following 'section 271A.' This change expands the scope of the provisions covered under section 253, specifically relating to appeals in direct tax matters.
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