Amendment of section 245A.

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..... e-tax Act, with effect from the 1st day of February, 2021, (i) after clause (d), the following clause shall be inserted and shall be deemed to have been inserted, namely: (da) Interim Boar .....

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..... ions, namely:- (i) it was not declared invalid under sub-section (2C) of section 245D; and (ii) no order under sub-section (4) of section 245D was issued on or before the 31st day of January, 20 .....

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