Cross-reference amendment in section 245RR: replace reference to section 245R(1) with section 245Q(1), retrospective effect. Section 245RR of the Income-tax Act is amended by substituting the phrase 'under sub-section (1) of section 245R' with 'under sub-section (1) of section 245Q', and this substitution is deemed to have been effective from 1st October, 1998.