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    <title>Amendment of section 249</title>
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    <description>Amendment inserts sub section (2A) into section 249 permitting an assessee in default, where an order under the tax deduction in default provision was made within the specified earlier period and no appeal was filed within the original time, to present such appeal before a single extended cutoff date; the amendment is effective from the Finance Act commencement date and solely extends the appeal filing timeframe in those circumstances.</description>
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    <pubDate>Mon, 24 Feb 2025 15:30:53 +0530</pubDate>
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      <description>Amendment inserts sub section (2A) into section 249 permitting an assessee in default, where an order under the tax deduction in default provision was made within the specified earlier period and no appeal was filed within the original time, to present such appeal before a single extended cutoff date; the amendment is effective from the Finance Act commencement date and solely extends the appeal filing timeframe in those circumstances.</description>
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