Section 45 - Amendment of Section 253 - Finance Act, 1995

45. Amendment of Section 253 In section 253 of the Income-tax Act, with effect from the 1st day of July, 1995, - (i) in sub-section (1), after clause (a), the following clause shall be inserted, namely :- (b) an order passed by an Assessing Officer under clause (c) of section 158BC; or ; (ii) in sub-section (3), the following proviso shall be inserted at the end, namely :- Provided that in respect of any appeal under clause (b) of sub-section (1), this sub-section shall have effect as if for the words sixty days , the words thirty days had been substituted.