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Amendment of section 253.

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....ion (9), the proviso shall be omitted. - Clause 70 of the Bill seeks to amend section 253 of the Income-tax Act relating to appeals to the Appellate Tribunal. The said section, inter....

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.... or shall apply with such exceptions, modifications and adaptations as may be specified. Proviso to sub-section (9) provides that no direction shall be issued after the 31st March, 2025. It is p....