TMI BlogAmendment of section 245C.X X X X Extracts X X X X X X X X Extracts X X X X ..... e-tax Act, after sub-section (4), the following sub-section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of February, 2021, namely: (5) No application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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