# The Finance Act, 1995, Section 45: Amendment of section 253

- Act: The Finance Act, 1995 (Act 22 of 1995)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1995/section/45/

## Text

Amendment of section 253. 45. 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.'. [Finance Act, 1995] © Copyright. Taxmann Publications Pvt. Ltd.

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