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<h1>Income-tax Act Amended: Section 246 Now Includes References to Section 272BB and Orders u/s 104.</h1> Section 246 of the Income-tax Act has been amended by the Finance Act, 1988. In sub-section (1), clause (o), sub-clause (iva), the reference to 'section 272B' is expanded to include 'or section 272BB,' effective retroactively from June 1, 1987. In sub-section (2), clause (a), a provision is added to include orders under section 104, as it existed before April 1, 1988, pertaining to assessments for the year starting April 1, 1987, or earlier, specifically for companies.