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Amendment of section 245A

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Full Text of the Document

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.... with effect from the 1st day of October, 2014,-- (A) the proviso shall be omitted; (B) in the Explanation,-- (a) in clause (i), for the words, brackets and figure "referred to in clause (i....

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Full Text of the Document

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....ch such order, setting aside or cancelling an assessment was passed;"; (c) in clause (iv), for the words, brackets, figures and letter "clause (i) or clause (iv) of the proviso or clause (....