TMI BlogAmendment of section 281BX X X X Extracts X X X X X X X X Extracts X X X X ..... in sub-section (1), the following Explanation shall be inserted at the end, namely :- "Explanation : For the purposes of this sub-section, proceedings under sub-section (5) of section 132 shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication is made and ending with the date on which an order under sub-section (1) of section 245D is made shall be excluded from the period specified in the preceding proviso."
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