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    <title>Amendment of section 246A.</title>
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    <description>The amendments add deductors to the persons who may appeal to the Commissioner (Appeals), permit deductors to appeal against TDS intimations, insert an appeal right for assessments under the special transfer pricing assessment provision, exclude from appeal assessments or reassessments approved under the Commissioner approval mechanism and orders pursuant to Dispute Resolution Panel directions (and related rectification orders), and extend appealability to certain penalty orders.</description>
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      <description>The amendments add deductors to the persons who may appeal to the Commissioner (Appeals), permit deductors to appeal against TDS intimations, insert an appeal right for assessments under the special transfer pricing assessment provision, exclude from appeal assessments or reassessments approved under the Commissioner approval mechanism and orders pursuant to Dispute Resolution Panel directions (and related rectification orders), and extend appealability to certain penalty orders.</description>
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