Amendment of section 49.

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Full Text of the Document

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....from the 1st day of September, 2024, namely:-- '(ba) for sub-section (2), the following sub-section shall be substituted, namely:-- "(2)(a) The assessment or reassessment or recomputation under the provisions of this Act (other than this Chapter), if any, pertaining to any assessment year falling in the block period, pending on the date of initiation of the search under section 132, or making ....