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of <h1>Amendment to Section 246A: Orders by Joint Commissioner Now Appealable Under Income-tax Act, Effective October 1, 2004.</h1> Section 246A of the Income-tax Act is amended by the Finance (No. 2) Act, 2004, effective October 1, 2004. The amendment modifies sub-section (1), clause (a), by replacing the phrase 'an order against the assessee' with 'an order passed by a Joint Commissioner under clause (ii) of sub-section (3) of section 115VP or an order against the assessee.' This change specifies the inclusion of orders passed by a Joint Commissioner as part of the appealable orders under the section.
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