Limit on total extension removed for section 245DD(2) provision under Income-tax Act, allowing extensions without prior fixed cap. The amendment omits the proviso in sub section (2) of section 245DD of the Income tax Act that imposed a cap on the total period of extension, thereby removing the aggregate time limit and altering the statutory temporal constraint applicable to extensions under that provision.
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Provisions expressly mentioned in the judgment/order text.
Limit on total extension removed for section 245DD(2) provision under Income-tax Act, allowing extensions without prior fixed cap.
The amendment omits the proviso in sub section (2) of section 245DD of the Income tax Act that imposed a cap on the total period of extension, thereby removing the aggregate time limit and altering the statutory temporal constraint applicable to extensions under that provision.
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