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<h1>Finality of Appropriate Authority orders: such orders are conclusive and not open to challenge under tax law.</h1> Orders by the appropriate authority under the specified sub sections regarding Central Government purchase of immovable property are final and conclusive and shall not be called in question in any proceeding under the Income tax Act or under any other law, save as otherwise provided in the same Chapter; the provision was inserted by finance legislation and brought into force by notifications for specified areas.