Amendment of section 244A.

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..... ct,- (i) after sub-section (1A), the following sub-section shall be inserted, namely:- (1B) Where refund of any amount becomes due to the deductor in respect of any amount paid to the credit of the Ce .....

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..... under section 250 or section 254 or section 260 or section 262, to the date on which the refund is granted. ; (ii) in sub-section (2),- (a) after the words to the assessee , the words or the deductor, .....

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