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    <title>Amendment of Section 254</title>
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    <description>The amendment provides that where an income-tax appeal is not disposed within the period allowed under the first proviso or any extended period under the second proviso, which in aggregate shall not exceed three hundred and sixty-five days, the order of stay shall stand vacated upon expiry of that period even if the delay is not attributable to the assessee. The provision is effective from 1 October 2008 and establishes a statutory outer limit for extensions.</description>
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      <description>The amendment provides that where an income-tax appeal is not disposed within the period allowed under the first proviso or any extended period under the second proviso, which in aggregate shall not exceed three hundred and sixty-five days, the order of stay shall stand vacated upon expiry of that period even if the delay is not attributable to the assessee. The provision is effective from 1 October 2008 and establishes a statutory outer limit for extensions.</description>
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