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of <h1>Income Tax Bill 2025 Clause 357 Modernizes Appeals Framework Expanding Appealable Orders Beyond Assessment</h1> Clause 357 of the Income Tax Bill, 2025 replaces Section 246A of the Income-tax Act, 1961, modernizing the appellate framework for appeals before the Commissioner (Appeals). The provision expands appealable orders to include assessment orders, penalty orders, intimation adjustments, and orders treating parties as agents of non-residents. Key updates include new section references reflecting the restructured Act, consolidation of penalty provisions under Chapter XXI, and retention of exclusions for orders following Dispute Resolution Panel directions. The clause maintains rights for assessees, deductors, and collectors while providing flexibility for the Board to specify additional appealable cases, ensuring comprehensive taxpayer protection in the new tax regime.
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