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<h1>Amendment to Section 144C: Proviso excludes certain assessees; new sub-section (16) exempts Chapter XIV-B proceedings.</h1> Section 144C of the Income-tax Act is amended effective September 1, 2024. In sub-section (15), clause (b), a proviso is added excluding eligible assessees referred to in section 158BA(1) or section 158BD. Additionally, a new sub-section (16) is inserted, stating that the provisions of section 144C do not apply to proceedings under Chapter XIV-B.