Amendment of section 234D.

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....03, namely:-- "Explanation 2.--For the removal of doubts, it is hereby declared that the provisions of this section shall also apply to an assessment year commencing before the 1st day of June, 2003 if the proceedings in respect of such assessment year is completed after the said date.". - Clause 85 of the Bill seeks to insert a new Explanation to section 234D of the Income-tax Act relating to....