Clause 47 - Amendment of section 253 - Finance Bill, 2013

Amendment of section 253 47. In section 253 of the Income-tax Act, in sub-section (1), (a) clause (e) shall be omitted; (b) after clause (d), the following clause shall be inserted with effect from the 1st day of April, 2016, namely: (e) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the Commissioner as referred to in subsection (12) of section 144BA or an order passed under section 154 or section 155 in respect of such order. .