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of <h1>Finance Act 1998 Amends Income-tax Act, Removing 'Deputy Commissioner (Appeals)' from Key Sections 119, 154, 177, and More</h1> The Finance (No. 2) Act, 1998, introduces consequential amendments to the Income-tax Act, effective October 1, 1998. These amendments involve the removal of the phrase 'Deputy Commissioner (Appeals) or the' from sections 119, 154, 177, 189, 267, 271, 271A, 275, and 295. Similarly, the words 'Deputy Commissioner (Appeals) or, as the case may be, the' are omitted from sections 248, 250, 251, and 287. These changes streamline the language in the specified sections of the Income-tax Act.
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