Period of limitation for orders under section 104 removed; earlier time limits and Board-application exception are recorded. Section 106 has been omitted; it previously prescribed the period of limitation for making orders under section 104 and contained a proviso preserving an ... Summary
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Period of limitation for orders under section 104 removed; earlier time limits and Board-application exception are recorded.
Section 106 has been omitted; it previously prescribed the period of limitation for making orders under section 104 and contained a proviso preserving an exception where a company applied to the Board under the relevant procedure. Successive Finance Act amendments modified the limitation periods before the provision was ultimately omitted.
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