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of <h1>Finance Bill 2021 amends Section 255 of Income-tax Act to boost Appellate Tribunal's efficiency and transparency.</h1> Clause 78 of the Finance Bill, 2021, proposes amendments to section 255 of the Income-tax Act to enhance the efficiency, transparency, and accountability of the Appellate Tribunal's appeal disposal process. New sub-sections (7), (8), and (9) are introduced, allowing the Central Government to establish a scheme via notification to minimize direct interaction between the Tribunal and parties, optimize resource use, and implement a dynamic jurisdiction system. The government may modify existing Act provisions to support this scheme, with a deadline for such directions set for March 31, 2023. Notifications must be presented to Parliament promptly. This amendment is effective from April 1, 2021.
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