11. Amendment of Act 43 of 1961.—In section 252A of the Income-tax Act, 1961, for the words and
figures “Part XIV of Chapter VI of the Finance Act, 2017 (7 of 2017), shall be governed by the provisions
of the section 184 of that Act”, the words and figures “the Tribunals Reforms Act, 2021, shall be
governed by the provisions of Chapter II of the said Act” shall be substituted.