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<h1>Tax Authorities Gain Broader Powers to Amend Orders Under Section 154, Enabling Post-Appeal Administrative Corrections and Flexibility</h1> The amendment modifies section 154 of the Income-tax Act, expanding the scope of order amendment. It allows the Inspecting Assistant Commissioner to amend orders in proceedings under section 274(2) and permits authorities to modify orders even after appeal or revision, provided the amendment does not relate to matters already decided. The change enhances administrative flexibility in tax proceedings.