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<h1>Finance Bill 2012 Amends Section 246A: Deductors Can Appeal, New Rules on Section 92CD Assessments Effective July 2012</h1> Clause 89 of the Finance Bill, 2012 amends section 246A of the Income-tax Act to broaden the scope of appealable orders before the Commissioner (Appeals). The term 'deductor' is added alongside 'assessee,' allowing both to appeal under this section. Amendments to clauses (a), (b), (ba), and (c) specify that certain orders, particularly those approved under section 144BA(12), are not appealable. A new clause (bb) allows appeals against assessments under section 92CD. These changes take effect from July 1, 2012, with some retroactive to October 1, 2009, and others from April 1, 2013.