Amendment of section 246A

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..... brackets, figures and letters or an order referred to in sub-section (12) of section 144BA shall be inserted with effect from the 1 st day of April, 2016; (ii) in clause (b), (I) the words, brackets, figures and letters or an order referred to in sub-section (12) of section 144BA shall be omitted; (II) after the words Dispute Resolution Panel , the words, brackets, figures and letters or an order .....

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..... . - Clause 46 of the Bill seeks to amend section 246A of the Income-tax Act relating to appealable orders before Commissioner (Appeals). It is proposed to amend clauses (a), (b) and (ba) of sub-section (1) of the aforesaid section so as to omit or an order referred to in sub-section (12) of section 144BA therefrom. It is also proposed to amend clause (c) of sub-section (1) of the aforesaid section .....

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