Amendment of section 253.

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..... n clause (c ), for the words, figures and letters under section 12AA , the words, figures and letters under section 12AA or section 12AB shall be substituted with effect from the 1st day of June, 2020 .....

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..... 2AA. It is proposed to make a reference to section 12AB in the said clause so as to provide that assessee, if he is aggrieved, may appeal to the Appellate Tribunal against order passed by a Principal .....

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