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    <title>Amendment of section 245C.</title>
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    <description>The Finance Act, 2021 inserts a sub section into section 245C, deemed effective from 1 February 2021, stating No application shall be made under this section on or after the 1st day of February, 2021, thereby prohibiting any application under section 245C on or after that date.</description>
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      <description>The Finance Act, 2021 inserts a sub section into section 245C, deemed effective from 1 February 2021, stating No application shall be made under this section on or after the 1st day of February, 2021, thereby prohibiting any application under section 245C on or after that date.</description>
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