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<h1>Amendments to Section 155 of Income-tax Act: New Clauses, Re-computation of Income, and Date Reference Changes</h1> Section 155 of the Income-tax Act, 1961, was amended by the Taxation Laws (Amendment) Act, 1984, effective October 1, 1984. The amendments include inserting the word 'or' after 'section 264' in sub-sections (1) and (2), adding new clauses related to orders under section 245D, and changing references from 'the date of the final order passed' to 'the end of the financial year in which the final order was passed' across various sub-sections. Additionally, a new sub-section (7B) was introduced, allowing for the re-computation of income in certain capital gain scenarios.