Credit for tax paid in case of abatement of proceedings

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....of proceedings. 245HAA.Where an application made under section 245C on or after the 1st day of June, 2007, is rejected under sub-section (1) of section 245D, or any other application made under sec....

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....fficer shall allow the credit for the tax and interest paid on or before the date of making the application or during the pendency of the case before the Settlement Commission.]     ....