{"version":"1.0","provider_name":"Taxmann Blog","provider_url":"https:\/\/www.taxmann.com\/post","title":"[Opinion] A Section That Refuses to Go","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"v4XbVHhKKf\"><a href=\"https:\/\/www.taxmann.com\/post\/blog\/opinion-a-section-that-refuses-to-go\">[Opinion] A Section That Refuses to Go<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.taxmann.com\/post\/blog\/opinion-a-section-that-refuses-to-go\/embed#?secret=v4XbVHhKKf\" width=\"600\" height=\"338\" title=\"&#8220;[Opinion] A Section That Refuses to Go&#8221; &#8212; Taxmann Blog\" data-secret=\"v4XbVHhKKf\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","thumbnail_url":"https:\/\/www.taxmann.com\/post\/wp-content\/uploads\/2024\/07\/5.-A-Section-that-refuses-to-go-copy.jpg","thumbnail_width":600,"thumbnail_height":352,"description":"The TDS refund process was simplified by inserting Section 239A, allowing direct appeals to the AO, but confusion persists due to the outdated reference to Section 248 in Section 249, highlighting legislative discrepancies."}