Amendment of section 148.

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..... hority, has passed an order under clause (d) of section 148A to the effect that it is a fit case to issue a notice under this section."; (ii) in Explanation 1,- (a) in clause (i), the word "flagged" shall be omitted; (b) for clause (ii), the following clauses shall be substituted, namely:- "(ii) any audit objection to the effect that the assessment in the case of the assessee for the relev .....

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