Amendment of section 245A.

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....lanation, in clause (iv), for the words "two years from the end of the relevant assessment year", the words, brackets and figures "the time specified for making assessment under sub-section (1) of sec....

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....is made, proceedings shall be deemed to have concluded on the expiry of two years from the end of the relevant assessment year. It is proposed to amend the said clause (iv) to the Explanation so as t....