Substitution of new section for section 241

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....w section for section 241. For section 241 of the Income-tax Act, the following section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1989, ....

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....t- (i) a notice has been issued, or is likely to be issued, under sub-section (2) of section 143 in respect of the said return; or (ii) the order is the subject-matter of an appeal or further proc....