Appealability before Commissioner (Appeals) expanded to include deductors, adding specific appeals while narrowing review by exclusions. The amendments add deductors to the persons who may appeal to the Commissioner (Appeals), permit deductors to appeal against TDS intimations, insert an appeal right for assessments under the special transfer pricing assessment provision, exclude from appeal assessments or reassessments approved under the Commissioner approval mechanism and orders pursuant to Dispute Resolution Panel directions (and related rectification orders), and extend appealability to certain penalty orders.