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of <h1>Section 246A Amended: Taxpayers Can Now Appeal Assessment Orders Under Section 153A From June 1, 2003.</h1> Section 246A of the Income-tax Act is amended by the Finance Act, 2003, to include a new clause in sub-section (1). Effective from June 1, 2003, clause (ba) is inserted, allowing appeals against an order of assessment or reassessment under section 153A. This amendment expands the scope of appealable orders under the Income-tax Act, providing taxpayers with an additional avenue for contesting certain tax assessments or reassessments.
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