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<h1>Amendment to Section 246A: New Appeals Process for Assessment Orders from Searches Under Sections 132 and 132A</h1> Clause 76 of the Finance (No. 2) Bill, 2024, proposes an amendment to section 246A of the Income-tax Act. This amendment introduces a new clause (ka) to sub-section (1), effective from September 1, 2024. It allows for appeals to the Commissioner (Appeals) regarding assessment orders made by an Assessing Officer under clause (c) of sub-section (1) of section 158BC. These orders pertain to searches initiated under section 132 or requisitioned books, documents, or assets under section 132A, starting from the specified date.