Amendment of section 245R.

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..... o to sub-section (4) of section 245Q, the Board for Advance Rulings may, by an order, reject the application referred to in sub-section (1) thereof as withdrawn on or before the 31st day of December, 2024. . - Clause 75 of the Bill seeks to amend section 245R of the Income-tax Act relating to procedure on receipt of application. Sub-section (2) of the said section provides that the Authority may, .....

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