# The Finance Act, 2009, Section 73: Amendment of section 253

- Act: The Finance Act, 2009
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2009/section/73/

## Text

Amendment of section 253. 73. In section 253 of the Income-tax Act, in sub-section (1) with effect from the 1st day of October, 2009,— (a ) in clause (c), for the words, figures and letter "Director under section 272A;", the words, figures, and letter "Director under section 272A; or" shall be substituted; (b ) after clause (c), the following clause shall be inserted, namely:— "(d) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order.". © Copyright. Taxmann Publications Pvt. Ltd.

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