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<h1>Amendment to Section 246A of Income-tax Act allows appeals against orders under Section 92CD from September 1, 2019.</h1> Clause 56 of the Finance (No. 2) Bill, 2019 amends section 246A of the Income-tax Act, specifically sub-section (1), clause (bb). The amendment changes the wording from 'of assessment or reassessment' to 'made,' allowing the assessee to appeal to the Commissioner (Appeals) against any order made under sub-section (3) of section 92CD. This change is consequential to the amendment of section 92CD and is effective from September 1, 2019.