TMI BlogAmendment of section 245.X X X X Extracts X X X X X X X X Extracts X X X X ..... -tax Act, in sub-section (2), with effect from the 1st day of October, 2024, (a) the words is of the opinion that the grant of refund is likely to adversely affect the revenue, shall be omitted; (b) a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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