Section 94 - Amendment of section 246A. - Finance Act, 2012

Amendment of section 246A. 094 . In section 246A of the Income-tax Act, in sub-section (1), ( i ) for the words "Any assessee aggrieved", the words "Any assessee or any deductor aggrieved" shall be substituted with effect from the 1st day of July, 2012; ( ii ) in clause ( a ), ( I ) for the words and figures "section 143, where the assessee objects", the words, figures, brackets and letter "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 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; ( iv ) in clause ( ba ) , ( I ) for the words, figures and letter "under section 153A", the words, figures, letter and brackets "under section 153A [except an order passed in pursuance of directions of the Dispute Resolution Panel]" shall be substituted with effect from the 1st day of October, 2009; ( II ) for the words "Dispute Resolution Panel", the words, brackets, figures and letters "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; ( v ) after clause ( ba ) , the following clause shall be inserted with effect from the 1st day of July, 2012, namely: "( bb ) an order of assessment or reassessment under sub-section (3) of section 92CD;"; ( vi ) in clause ( c ) , after the words "either of the 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.