Amendment of section 246A.

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.... "section 143 or sub-section (1) of section 200A, where the assessee or the deductor objects" shall be substituted with effect from the 1st day of July, 2012;                 (II) for the words "except an order passed in pursuance of directions of the Dispute Resolution Panel", the brackets, words, figures and letters "[except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA]" shall be substituted with effect from the 1st day of April, 2013;                 (iii) in clause (b), for the words "except an....

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....he said sections", the words, brackets, figures and letters "except where it is in respect of an order referred to in sub-section (12) of section 144BA" shall be inserted with effect from the 1st day of April, 2013.            (vii) in clause (j), in sub-clause (B), after the word, figures and letters "section 271AAA", the word, figures and letters ", section 271AAB" shall be inserted with effect from the 1st day of July, 2012. - Clause 89 of the Bill seeks to amend section 246A of the Income-tax Act relating to appealable orders before Commissioner (Appeals). The existing provisions of the aforesaid section 246A provide for appeal by an assessee to the Commissioner (Appeals) agains....