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[Cites 0, Cited by 10] [Section 245HA(1)] [Section 245HA] [Entire Act]

Union of India - Subsection

Section 245HA(1)(ii) in The Income Tax Act, 1961

(ii)an application made under section 245-C has not been allowed to be proceeded with under sub-section (2-A) or further proceeded with under sub-section (2-D) of section 245-D; or