Income Tax Section - 245RR, Income Tax Act, 1961-2021

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    Section - 245RR,  Income Tax Act, 1961-2021

Appellate authority not to proceed in certain cases.

245RR. No income-tax authority or the Appellate Tribunal shall proceed to decide any issue in respect to which an application has been made by an applicant, being a resident, under sub-section (1) of section 245Q.