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    <title>Amendment of section 246</title>
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    <description>The amendment expressly includes an intimation arising from assessment proceedings where the assessee objects to adjustments as a challengeable communication, and substitutes wording so that either an intimation or an order is treated as the relevant communication for purposes of contestability, provided the intimation is sent or the order exists.</description>
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      <link>https://www.taxtmi.com/acts?id=48298</link>
      <description>The amendment expressly includes an intimation arising from assessment proceedings where the assessee objects to adjustments as a challengeable communication, and substitutes wording so that either an intimation or an order is treated as the relevant communication for purposes of contestability, provided the intimation is sent or the order exists.</description>
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