Amendment of section 244A.

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..... ion (1A), in the proviso, for the words with the date on which such assessment or reassessment is made , the words with the date up to which such refund is withheld shall be substituted with effect fr .....

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..... ction, the period beginning from the date on which such refund is withheld by the Assessing Officer in accordance with and subject to provisions of sub-section (2) of section 245 and ending with the d .....

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