- In section 246A of the Income-tax Act, in sub-section (I),-(i)in clause (a),-(I)the words, brackets, figures and letters "or an order referred to in subsection (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 (6),-(I)the words, brackets, figures and letters "or an order referred to in subsection (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 1 st day of April, 2016.
