Immunity from penalty extended to appeals under section 246, bringing those appeals within section 270AA(6).

The amendment adds a reference to appeals under section 246 into sub section (6) of section 270AA so that appeals filed under section 246 before the appellate authority are covered by the procedural limitation on appeals and thereby become subject to the immunity from imposition of penalty under section 270AA; the amendment takes effect from 1st April, 2023.

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