Amendment of section 244A.

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....tax Act,- (a) in sub-section (1), in clause (a), after sub-clause (ii), the following proviso shall be inserted with effect from the1st day of October, 2023, namely:- "Provided that where ....

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....e following proviso shall be inserted, namely:- "Provided that where proceedings for assessment or reassessment are pending in respect of an assessee, in computing the period for determining ....