Amendment of section 245Q.

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....n 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.)" shall be omitted with ....

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....-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 along with all the relevant records, docu....