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of <h1>Section 246A amended to clarify references to orders under sub-section (12) of Section 144BA, effective 1 April 2016</h1> Section 246A of the Income-tax Act is amended to modify references to orders under sub-section (12) of section 144BA: clauses (a), (b) and (ba) remove certain existing wording and insert the phrase 'or an order referred to in sub-section (12) of section 144BA' after references to the Dispute Resolution Panel, and clause (c) replaces an exception wording with 'except an order referred to in sub-section (12) of section 144BA.' All changes take effect from 1 April 2016.
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