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of <h1>Amendment to Income-tax Act: Appeal Period Starts from Notice Date; Tax Payment Required for Appeals Under Section 249.</h1> Section 249 of the Income-tax Act, 1961, is amended by the Taxation Laws (Amendment) Act, 1975. The amendment modifies clause (b) of sub-section (2) to specify that the appeal period for assessments or penalties begins from the date of service of the notice of demand. It also introduces sub-section (4), which requires that appeals are not admitted unless the assessee has paid the tax due on the returned income or an equivalent amount of advance tax if no return was filed. The Appellate Assistant Commissioner may exempt this requirement for valid reasons.
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