Insertion of new section 241A.

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..... come-tax Act [as it stood immediately before its omission by section 81 of the Finance Act, 2001], (14 of 2001.) the following section shall be inserted, namely:- Withholding of refund in certain case .....

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..... to adversely affect the revenue, he may, for reasons to be recorded in writing and with the previous approval of the Principal Commissioner or Commissioner, as the case may be, withhold the refund up .....

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