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<h1>Amendment to Section 245H: Conditions Must Be Accompanied by Written Reasons, Enhancing Transparency and Accountability.</h1> Section 245H of the Income-tax Act has been amended by the Finance Act, 2015, effective from June 1, 2015. The amendment requires that any conditions imposed by the authority must be accompanied by reasons recorded in writing. This change emphasizes transparency and accountability in the decision-making process when imposing conditions under this section.