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    <title>Amendment of section 246</title>
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    <description>The amendment inserts two clauses into section 246(2): one classifying assessment orders made after the cutoff as based on directions from the Inspecting Assistant Commissioner under section 144A, and another including orders made by the Inspecting Assistant Commissioner under section 154, thereby extending the provision&#039;s coverage to those Inspecting Assistant Commissioner actions from the Act&#039;s effective date.</description>
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      <description>The amendment inserts two clauses into section 246(2): one classifying assessment orders made after the cutoff as based on directions from the Inspecting Assistant Commissioner under section 144A, and another including orders made by the Inspecting Assistant Commissioner under section 154, thereby extending the provision&#039;s coverage to those Inspecting Assistant Commissioner actions from the Act&#039;s effective date.</description>
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