# The Finance Act, 2012, Section 94: Amendment of section 246A

- Act: The Finance Act, 2012
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2012/section/94/

## Text

Amendment of section 246A. 94. In section 246A of the Income-tax Act, in sub-section (1),— (i) for the words "Any assessee aggrieved", the words "Any assessee or any deductor aggrieved" shall be substituted with effect from the 1st day of July, 2012; (ii) in clause (a),— (I) for the words and figures "section 143, where the assessee objects", the words, figures, brackets and letter "section 143 or sub-section (1) of section 200A, where the assessee or the deductor objects" shall be substituted with effect from the 1st day of July, 2012; (II) for the words "except an order passed in pursuance of directions of the Dispute Resolution Panel", the brackets, words, figures and letters "[except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA]" shall be substituted with effect from the 1st day of April, 2013; (iii) in clause (b), for the words "except an order passed in pursuance of directions of the Dispute Resolution Panel", the brackets, words, figures and letters "[except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA]" shall be substituted with effect from the 1st day of April, 2013; (iv) in clause (ba),— (I) for the words, figures and letter "under section 153A", the words, figures, letter and brackets "under section 153A [except an order passed in pursuance of directions of the Dispute Resolution Panel]" shall be substituted with effect from the 1st day of October, 2009; (II) for the words "Dispute Resolution Panel", the words, brackets, figures and letters "Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA" shall be substituted with effect from the 1st day of April, 2013; (v) after clause (ba), the following clause shall be inserted with effect from the 1st day of July, 2012, namely:— "(bb) an order of assessment or reassessment under sub-section (3) of section 92CD;"; (vi) in clause (c), after the words "either of the said sections", the words, brackets, figures and letters "except where it is in respect of an order referred to in sub-section (12) of section 144BA" shall be inserted with effect from the 1st day of April, 2013; (vii) in clause (J), in sub-clause (B), after the word, figures and letters "section 271AAA", the word, figures and letters ", section 271AAB" shall be inserted with effect from the 1st day of July, 2012. © Copyright. Taxmann Publications Pvt. Ltd.

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