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    <title>Amendment of section 245A</title>
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    <description>The amendment brings assessment and reassessment proceedings arising from search linked provisions within the statutory definition of &quot;case&quot; by omitting proviso clauses (ii) and (iii), and revises the Explanation to deem such proceedings to commence on the date of issue of the initiating notice and to conclude on the date the assessment is made.</description>
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