Section Text
In section 246A of the Income-tax Act, in sub-section (1), with effect from the 1st day of October, 2009 --
(i) in clause (a), for the words, brackets and figures "under sub-section (3) of section 143", the words, brackets and figures "under sub-section (3) of section 143 except an order passed in pursuance of directions of the Dispute Resolution Panel" shall be substituted;
(ii) in clause (b), after the words and figures "under section 147", the words "except an order passed in pursuance of directions of the Dispute Resolution Panel" shall be inserted.