Section 105 - Amendment of section 250. - Finance Act, 2023

Amendment of section 250. 105 . In section 250 of the Income-tax Act, (a) in sub-sections (1), (3), (4), (5), (6) and (7), for the words and brackets Commissioner (Appeals) wherever they occur, the words and brackets Joint Commissioner (Appeals) or the Commissioner (Appeals) shall be substituted; (b) for sub-section (6A), the following sub-section shall be substituted, namely: (6A) In every appeal, the Joint Commissioner (Appeals) or the Commissioner (Appeals), as the case may be, where it is possible, may hear and decide such appeal within a period of one year from the end of the financial year in which such appeal is filed before him under sub-section (1) or transferred to him under sub-section (2) or sub-section (3) of section 246 or filed before him under sub-section (1) of section 246A, as the case may be. ; (c) in sub-section (6C), after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2022, namely: Provided further that the Central Government may amend any direction, issued under this sub-section on or before the 31st day of March, 2022, by notification in the Official Gazette. .