Section 57 - Amendment of section 253. - Finance Act, 2013

Amendment of section 253. 57. 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 sub-section (12) of section 144BA or an order passed under section 154 or section 155 in respect of such order. .