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    <title>Amendment of section 246A</title>
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    <description>Clauses (a), (b), (ba) and (c) of sub-section (1) of section 246A are amended so that an assessment or reassessment passed with the Commissioner&#039;s approval under the newly inserted 144BA, and any order under rectification or amendment provisions made in relation to such an order, shall not be appealable before the Commissioner (Appeals); the textual change is treated retrospectively from 1 April 2013 while the bar on appeals for orders under the new provision takes effect from 1 April 2016.</description>
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      <description>Clauses (a), (b), (ba) and (c) of sub-section (1) of section 246A are amended so that an assessment or reassessment passed with the Commissioner&#039;s approval under the newly inserted 144BA, and any order under rectification or amendment provisions made in relation to such an order, shall not be appealable before the Commissioner (Appeals); the textual change is treated retrospectively from 1 April 2013 while the bar on appeals for orders under the new provision takes effect from 1 April 2016.</description>
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