Amendment of section 144BA.

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Full Text of the Document

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....tion of any court and ending on the date on which certified copy of the order vacating the stay was received by the Approving Panel:". - Clause 41 of the Bill seeks to amend the section 144BA of the Income-tax Act relating to reference to Principal Commissioner or Commissioner in certain cases. The said section, inter alia, provides that if the Assessing Officer considers that it is necessary ....