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Amendment of section 245A

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Full Text of the Document

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....45A of the Income-tax Act, in clause (b), with effect from the 1st day of October, 2014,-      (A) the proviso shall be omitted;      (B) in the Explanati....

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Full Text of the Document

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....der section 254 or section 263 or section 264, setting aside or cancelling an assessment shall be deemed to have commenced from the date on which such order, setting aside or cancelling an assessment ....

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