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Amendment of section 249.
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....in the opening portion, after the figures, letters and words "1st day of October, 1998", the words, brackets, figures and letters "or to the Joint Commissioner (Appeals) on or after the 1st day of Apr....
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....be substituted. - Clause 99 of the Bill seeks to amend section 249 of the Income-tax Act relating to form of appeal and limitation. It is proposed to amend sub-section (1) of said section to inser....