Amendment of section 246A.

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..... f the Income-tax Act, in sub-section (1), in clause (bb), for the words of assessment or reassessment , the word made shall be substituted with effect from the 1st day of September, 2019. .....

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..... amend the said clause so as to provide that the assessee may appeal to the Commissioner (Appeals) against an order made under sub-section ( 3 ) of section 92CD. This amendment is consequ .....

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