Appeals to Appellate Tribunal: notification deadline under the scheme extended, permitting continued team-based dynamic jurisdiction.

Amendment extends the transitional deadline in section 253(9) of the Income-tax Act to permit the Central Government to issue notifications giving effect to its scheme for appeals to the Appellate Tribunal. The scheme enables notifications that suspend or modify specified Act provisions to enable resource optimisation, functional specialisation, and a team-based mechanism with dynamic jurisdiction; the amendment replaces the proviso's terminal year with a later year and operates from the commencement of the stated financial year.

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