Amendment of section 248.

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..... hall be inserted, namely: Provided that no appeal shall be filed where tax is paid to the credit of the Central Government on or after the 1st day of April, 2022. . - Clause 69 seeks to amend section .....

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..... ms that no tax was required to be deducted on such income, he may appeal to the Commissioner (Appeals) for a declaration that no tax was deductible on such income. It is proposed to insert a proviso i .....

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