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    <title>Amendment of section 253.</title>
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    <description>The amendment inserts clause (f) in section 253(1) to make orders passed by the prescribed authority under sub clause (vi) or sub clause (via) of clause (23C) of section 10 appealable to the Income Tax Appellate Tribunal, thereby permitting an assessee aggrieved by such prescribed authority orders to prefer an appeal to the Appellate Tribunal; the amendment takes effect from 1st June, 2015.</description>
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      <description>The amendment inserts clause (f) in section 253(1) to make orders passed by the prescribed authority under sub clause (vi) or sub clause (via) of clause (23C) of section 10 appealable to the Income Tax Appellate Tribunal, thereby permitting an assessee aggrieved by such prescribed authority orders to prefer an appeal to the Appellate Tribunal; the amendment takes effect from 1st June, 2015.</description>
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