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    <title>Amendment of sub-heading and substitution of new sections for section 246</title>
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    <description>The Act creates appeals to the Deputy Commissioner (Appeals) against a specified list of assessing officer orders and provides direct appeal to the Commissioner (Appeals) in prescribed cases, allows the Board or authorised senior officers to transfer appeals from Deputy Commissioner (Appeals) to Commissioner (Appeals), and enables an assessee, after filing a return, to apply to the appellate authority on disputed inclusion of income or entitlement to deductions subject to inclusion of the disputed income, postponement of the disputed deduction claim and compliance with an interim tax deposit requirement.</description>
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    <pubDate>Mon, 14 Apr 2025 18:14:26 +0530</pubDate>
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      <title>Amendment of sub-heading and substitution of new sections for section 246</title>
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      <description>The Act creates appeals to the Deputy Commissioner (Appeals) against a specified list of assessing officer orders and provides direct appeal to the Commissioner (Appeals) in prescribed cases, allows the Board or authorised senior officers to transfer appeals from Deputy Commissioner (Appeals) to Commissioner (Appeals), and enables an assessee, after filing a return, to apply to the appellate authority on disputed inclusion of income or entitlement to deductions subject to inclusion of the disputed income, postponement of the disputed deduction claim and compliance with an interim tax deposit requirement.</description>
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