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of <h1>Income-tax Act Section 253 Amended: Updates to Appeal Procedures Effective October 2024, Including Timing and Clause Additions.</h1> Section 253 of the Income-tax Act is amended effective October 1, 2024. In sub-section (1), clause (a), the phrase 'section 158BFA,' is added after 'section 154,'. In sub-section (3), the phrase 'sixty days of the date on' is replaced with 'two months from the end of the month in'. These changes adjust the procedural aspects related to appeals under the Income-tax Act.
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