TMI BlogAmendment of section 34CX X X X Extracts X X X X X X X X Extracts X X X X ..... the following Explanation shall be inserted at the end, namely :- "Explanation : For the purposes of this sub-section, the proceedings under sub-section (5) of section 37A shall be deemed to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is made and ending with the date on which an order under sub-section (1) of section 22D is made shall be excluded from the period specified in the preceding proviso.".
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