Assessment orders from search-related proceedings now expressly included by amendment, applying to orders made on or after the effective date. An amendment inserts clause (ka) into section 246A(1) to specify that an order of assessment made by an Assessing Officer under clause (c) of sub section (1) of section 158BC, in respect of a search under section 132 or books, documents or assets requisitioned under section 132A, shall be covered where such orders are made on or after the effective date of 1 September 2024.