Amendment of section 144C

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..... any assessment or reassessment order passed by the Assessing Officer with the prior approval of the Commissioner as provided in subsection (12) of section 144BA. . - Clause 36 of the Bill seeks to amend section 144C of the Income-tax Act relating to reference to dispute resolution panel. It is proposed to omit sub-section (14A) of the said section. This amendment will take effect retrospectively f .....

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