Amendment of section 249.

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..... following proviso shall be inserted, namely:- Provided further that where an application has been made under sub-section (1) of section 270AA, the period beginning from the date on which the application is made, to the date on which the order rejecting the application is served on the assessee, shall be excluded, or . - Clause 91 of the Bill seeks to amend section 249 of the Income tax Act .....

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