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of <h1>Finance Bill 2022 amends Section 246A of Income-tax Act to allow appeals of Section 239A orders from April 2022.</h1> Clause 68 of the Finance Bill, 2022 proposes an amendment to section 246A of the Income-tax Act. It introduces a new clause (ia) in sub-section (1), allowing orders made under section 239A by an Assessing Officer to be appealable before the Commissioner (Appeals). This amendment expands the categories of appealable orders and is set to take effect from April 1, 2022.
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