Amendment of section 86.

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....ords "Any assessee", the words "Save as otherwise provided herein, an assessee" shall be substituted; (b) the following provisos shall be inserted, namely:- "Provided that where an order, relating t....

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....al in respect of matters covered under the first proviso, after the coming into force of the Finance Act, 2012 , and pending before it up to the date on which the Finance Bill, 2015 receives the assen....