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of <h1>Finance (No. 2) Act, 2014 amends Section 245A, updating clauses for fresh assessment proceedings and reference substitutions.</h1> Section 245A of the Income-tax Act was amended by the Finance (No. 2) Act, 2014, effective from October 1, 2014. The amendment involved the removal of a proviso in clause (b). Changes in the Explanation include the substitution of references from 'clause (i) of the proviso' to 'under section 147' in clause (i). Clause (iii) was replaced to specify that proceedings for fresh assessment following an order under sections 254, 263, or 264 commence from the date of the order. Additionally, clause (iv) was revised to update references to clauses (i), (iii), and (iiia).
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