Insertion of new section 239A.

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..... ct, the following section shall be inserted, namely:- Refund for denying liability to deduct tax in certain cases. "239A. (1) Where under an agreement or other arrangement, in writing, the tax .....

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..... of such tax in such form and such manner as may be prescribed. (2) The Assessing Officer shall, by an order in writing, allow or reject the application: Provided that no application under sub-sect .....

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