Credit for tax paid in case of abatement of proceedings

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..... ceedings. 245HAA. Where an application made under section 245C on or after the 1st day of June, 2007, is rejected under sub-section (1) of section 245D, or any other application made under section .....

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..... er shall allow the credit for the tax and interest paid on or before the date of making the application or during the pendency of the case before the Settlement Commission. ] --------- .....

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