Amendment of section 245Q.

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..... or Advance Rulings in writing that the application so transferred may not be proceeded with, if up to the date of such request, the Board for Advance Rulings has not passed an order under sub-section (2) of section 245R.". - Clause 74 of the Bill seeks to amend section 245Q of the Income-tax Act relating to application for advance ruling. Sub-section (4) of the said section provides that where .....

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