Section 53C: [Omitted]
Section 53C (Composition of Appellate Tribunal) omitted by the Finance Act, 2017 (7 of 2017), s. 171 (w.e.f. 26-5-2017).
Section 53C (Composition of Appellate Tribunal) omitted by the Finance Act, 2017 (7 of 2017), s. 171 (w.e.f. 26-5-2017).