Amendment of section 253.

54. In section 253 of the Income-tax Act, in sub-section (1), after clause (c), the following clause shall be inserted at the end, with effect from the 1st day of October, 2004, namely:ó

ÝÝÝÝÝÝ ì(d)Ý an order passed by an Assessing Officer under sub-section (1) of section 115VZC.î.