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Amendment of section 245K
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....hall not be entitled to apply" shall be substituted; (B) in sub-section (2), for the words "shall not be subsequently entitled", the words "or any related person shall not be subsequently entitled" shall be substituted; (C) after sub-section (2), the following Explanation shall be inserted, namely:- 'Explanation.-For the purposes of this section, "related person" with respect to a person means,....