Expand the scope of order appealable before the Appellate Tribunal :
CLAUSE(S) OF FINANCE BILL, 2017 |
PARTICUL ARS OF AMENDME NTS | SECTION | AMENDMENT / NEWLY INSERTED |
APPLICABLE W.E.F. |
BRIEF OF AMENDMENT |
82 | Expand the scope of order appealable before the Appellate Tribunal | Sec 253 | Amended | 01.04.17 | It is proposed to expand the scope of the section to provide that the orders passed by the prescribed authority under sub-clauses (iv) and (v) of sub-section (23C) of section 10 shall also be appealable before the ITAT. |