Section 104 - Amendment of section 249. - Finance Act, 2023

Amendment of section 249. 104 . In section 249 of the Income-tax Act, (a) in sub-section (1), in the opening portion, after the figures, letters and words 1st day of October, 1998 , the words, brackets, figures and letters or to the Joint Commissioner (Appeals) on or after the 1st day of April, 2023, shall be inserted; (b) in sub-section (3), for the words and brackets Commissioner (Appeals) , the words and brackets Joint Commissioner (Appeals) or the Commissioner (Appeals) shall be substituted; (c) in sub-section (4), in the proviso, for the words and brackets Commissioner (Appeals) , the words and brackets Joint Commissioner (Appeals) or the Commissioner (Appeals) shall be substituted.