Amendment to section 158BFA adds an appellate reference to include section 246A, expanding appellate linkage under income-tax law. The amendment adds the words 'or section 246A' after the existing reference to the Commissioner (Appeals) under section 246 in clause (c) of sub-section (3) of section 158BFA, thereby creating an additional appellate reference; the insertion is effective from the 1st day of June, 2000.