Amendment of section 253.

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....ection (1), in clause (c), for the words, figures and letters "under section 12AA", the words, figures and letters "under section 12AA or section 12AB" shall be substituted with effect from ....

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....r or Commissioner under section 12AA. It is proposed to make a reference to section 12AB in the said clause so as to provide that assessee, if he is aggrieved, may appeal to the Appellate Tribunal ....