Amendment of section 245Q.
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....tax Act,- (a) in sub-section (1), the words, figures and letters "or under Chapter IIIA of the Central Excise Act, 1944 (1 of 1944.) or under Chapter VA of the Finance Act, 1994 (32 of 1994.)....
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....in respect of which no order under sub-section (2) of section 245R has been passed or no advance ruling under sub-section (4) of section 245R has been pronounced before such date, such application alo....
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