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281B is pending immediately before an application is made under section 245C, an...order under this sub-section shall continue such provisional...

shall not apply in a case where the provisions of section 42 or section 44D or section...44DA or...

refund of any amount becomes due to the assessee under the provisions of sub-section...(1) of section 143 and the Assessing Officer is of the...

of the twenty-first proviso to clause (23C) of section 10, or clause (c) of sub-section...(1) of section 13, as the case...