Appellate Tribunal procedure: deadline to issue government directions under section 255 is extended, altering scheme implementation timing.

Clause 71 amends the proviso to section 255 of the Income-tax Act by substituting the terminal year reference to extend the deadline for the Central Government to issue directions under sub section (8) for giving effect to a notified Appellate Tribunal scheme; the amendment is to have effect from the first day of April of the relevant year.

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