Amendment of section 246A.

53. In section 246A of the Income-tax Act, in sub-section (1), in clause (a), in the opening portion, for the words ìan order against the assesseeî, the words, brackets, figures and letters ìan order passed by a Joint Commissioner under clause (ii) of sub-section (3) of section 115VP or an order against the asses‚seeî shall be substituted with effect from the 1st day of Octo‚ber, 2004.