https://www.taxtmi.com/acts?id=46764 The amendment substitutes the opening phrase of sub section (5) of section 245D so that materials brought on record are expressly made subject to the provisions of sub section (2A) of section 245B, creating an explicit cross reference and precedence rule between the two provisions. en-us Mon, 30 Dec 2024 14:29:25 +0530 Mon, 30 Dec 2024 14:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46764 The amendment substitutes the opening phrase of sub section (5) of section 245D so that materials brought on record are expressly made subject to the provisions of sub section (2A) of section 245B, creating an explicit cross reference and precedence rule between the two provisions. Act-Rules F. Acts / Amendment Acts Mon, 30 Dec 2024 14:29:25 +0530 https://www.taxtmi.com/acts?id=46764