Amendment of section 244A.

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....fter sub-section (1A), the following sub-section shall be inserted, namely:- "(1B) Where refund of any amount becomes due to the deductor in respect of any amount paid to the credit of the Central Go....

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....r section 250 or section 254 or section 260 or section 262, to the date on which the refund is granted."; (ii) in sub-section (2),- (a) after the words "to the assessee", the words "or the deductor....