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<h1>Amendments to Section 246: New Clauses on Assessment Orders and Penalties Under Income-tax Act Introduced by 1997 Amendment.</h1> Section 246 of the Income-tax Act has been amended to include new clauses in sub-section (2). Clause (da) addresses an assessment order made by an Assessing Officer under clause (c) of section 158BC, related to searches initiated under section 132 or requisitioned documents or assets under section 132A, effective from January 1, 1997. Clause (db) pertains to orders imposing penalties under sub-section (2) of section 158BFA. These amendments were introduced by the Income-tax (Amendment) Act, 1997.