Section 8 - Amendment of section 246 - Income Tax (Amendment) Act, 1997

8. Amendment of section 246. In section 246 of the Income-tax Act, in sub-section (2), after clause (d), the following clauses shall be inserted, namely: (da) an order of assessment made by an Assessing Officer under clause (c) of section 158BC, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A, on or after the 1 st day of January, 1997; (db) an order imposing a penalty under sub-section (2) of section 158BFA; .