Amendment of section 245N.

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..... om the 1st day of April, 2015, namely: (iv) a determination or decision by the Authority whether an arrangement, which is proposed to be undertaken by any person being a resident or a non-resident, is an impermissible avoidance arrangement as referred to in Chapter X-A or not: ; (ii) in clause (b), (I) sub-clause (iiia) shall be omitted; .....

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