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    <title>Amendment of section 246A.</title>
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    <description>The amendment adds collectors to the class of persons who may prefer an appeal to the Commissioner (Appeals), and expressly permits collectors to appeal against an intimation issued under the tax collection provision referenced in the subsection, by inserting &quot;collector&quot; in subsection (1) and substituting clause (a) to include the collection-intimation ground.</description>
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      <title>Amendment of section 246A.</title>
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      <description>The amendment adds collectors to the class of persons who may prefer an appeal to the Commissioner (Appeals), and expressly permits collectors to appeal against an intimation issued under the tax collection provision referenced in the subsection, by inserting &quot;collector&quot; in subsection (1) and substituting clause (a) to include the collection-intimation ground.</description>
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