<h1>Finance Bill 2013 amends Section 86(5) to allow late appeals and objections in tribunal cases for more flexibility.</h1> The Finance Bill, 2013 proposes an amendment to section 86, sub-section (5), allowing the appellate tribunal to admit appeals or permit the filing of a memorandum of cross objections even after the expiration of the relevant period in cases involving assessee appeals. This change aims to provide more flexibility in the filing process before the tribunal, ensuring that appeals and objections can be considered even if submitted belatedly.