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of <h1>Finance Act 2024 Amends Section 246A: New Appeals Clause for Assessments from Searches or Requisitions Initiated Post-September 1, 2024.</h1> Section 246A of the Income-tax Act has been amended by the Finance (No. 2) Act, 2024. Effective from September 1, 2024, a new clause (ka) is added to sub-section (1). This clause allows for appeals against assessment orders made by an Assessing Officer under clause (c) of sub-section (1) of section 158BC. These assessments are related to searches initiated under section 132 or requisitions of books, documents, or assets under section 132A, conducted on or after September 1, 2024.
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