# The Finance Act, 2013, Section 55: Amendment of section 246A

- Act: The Finance Act, 2013
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2013/section/55/

## Text

Amendment of section 246A. 55. In section 246A of the Income-tax Act, in sub-section (1),— (i) | in clause (a),— (I) | the words, brackets, figures and letters "or an order referred to in sub-section (12) of section 144BA" shall be omitted; (II) | after the words "Dispute Resolution Panel", the words, brackets, figures and letters "or an order referred to in sub-section (12) of section 144BA" shall be inserted with effect from the 1st day of April, 2016; (ii) | in clause (b),— (I) | the words, brackets, figures and letters "or an order referred to in sub-section (12) of section 144BA" shall be omitted; (II) | after the words "Dispute Resolution Panel", the words, brackets, figures and letters "or an order referred to in sub-section (12) of section 144BA" shall be inserted with effect from the 1st day of April, 2016; (iii) | in clause (ba),— (I) | the words, brackets, figures and letters "or an order referred to in sub-section (12) of section 144BA" shall be omitted; (II) | the words, brackets, figures and letters "or an order referred to in sub-section (12) of section 144BA" shall be inserted at the end with effect from the 1st day of April, 2016; (iv) | in clause (c),— (I) | the words, brackets, figures and letters "except where it is in respect of an order as referred to in sub-section (12) of section 144BA" shall be omitted; (II) | the words, brackets, figures and letters "except an order referred to in sub-section (12) of section 144BA" shall be inserted at the end with effect from the 1st day of April, 2016. © Copyright. Taxmann Publications Pvt. Ltd.

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