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    <title>Amendment of section 246</title>
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    <description>The amendment adds a transitional transfer provision in section 246 directing that appeals filed before the Deputy Commissioner (Appeals) during the transitional period and any connected pending matters stand transferred to the Commissioner (Appeals), and that the Commissioner may proceed with such appeals or matters from the stage at which they stood on the transfer date.</description>
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      <description>The amendment adds a transitional transfer provision in section 246 directing that appeals filed before the Deputy Commissioner (Appeals) during the transitional period and any connected pending matters stand transferred to the Commissioner (Appeals), and that the Commissioner may proceed with such appeals or matters from the stage at which they stood on the transfer date.</description>
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