Amendment to section 220 adds a cross-reference to section 246A, extending subsection (6) of the Income-tax Act. Subsection (6) of section 220 is amended by inserting the words, figures and letter 'or section 246A' immediately after the reference to 'under section 246,' thereby expanding the subsection's cross-reference; the insertion takes effect from the first day of June, 2000 under the Finance Act, 2000.