Section 45 - Amendment of section 246 - Taxation Laws (Amendment) Act, 1984

45. Amendment of section 246. In section 246 of the Income-tax Act, in sub-section (2), with effect from the 1st day of October, 1984, (a) after clause (c), the following clause shall be inserted, namely: (d) an order of assessment made after the 30th day of September, 1984, on the basis of directions issued by the Inspecting Assistant Commissioner under section 144A; ; (b) after clause (f), the following clause shall be inserted, namely: (ff) an order made by the Inspecting Assistant Commissioner under section 154; .