Section 73 - Amendment of section 253 - Finance (No. 2) Act, 2009

Amendment of section 253. 73. In section 253 of the Income-tax Act, in sub-section (1) with effect from the 1st day of October, 2009,— (a) in clasue (c) for the words, figures and letter "Director under section 272A.", the words, figures and letter "Director under section 272A; or" shall be substituted; (b) after clause (c), the following clause shall be inserted, namely:— "(d) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order.".