Amendment of section 244A.

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..... 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 from .....

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..... section, 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 .....

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