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<h1>Section 246 Amended: New Clauses Added for Assessment Orders Under Sections 144A and 154 Effective October 1984.</h1> Section 246 of the Income-tax Act, 1961, was amended by the Taxation Laws (Amendment) Act, 1984, effective October 1, 1984. The amendment introduced two new clauses. Clause (d) was added to include orders of assessment made after September 30, 1984, based on directions from the Inspecting Assistant Commissioner under section 144A. Clause (ff) was added to cover orders made by the Inspecting Assistant Commissioner under section 154.