Amendment of section 245F

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....tax Act, in sub-section (2), the following provisos shall be inserted with effect from the 1st day of June, 2007, namely:— "Provided that where an application has been made under section 245C on ....

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....D, or, as the case may be, is declared invalid under subsection (2C) of that section; or (iii) an application is not allowed to be further proceeded with under subsection (2D) of section 245D, t....