# The Finance Act, 2013, Section 57: Amendment of section 253

- Act: The Finance Act, 2013
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2013/section/57/

## Text

Amendment of section 253. 57. In section 253 of the Income-tax Act, in sub-section (1),— (a) | clause (e) shall be omitted; (b) | after clause (d), the following clause shall be inserted with effect from the 1st day of April, 2016, namely:— "(e) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the Commissioner as referred to in sub-section (12) of section 144BA or an order passed under section 154 or section 155 in respect of such order.". © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.