Admissibility of tax credit clarified: amendment makes entitlement to duty or tax credit depend on rules made in this regard.

Amendment clarifies that the admissibility of credit of duty or tax is to be determined in terms of the rules made in this regard, substituting the prior clause (e) of sub section (2) of section 96C so that entitlement to duty or tax credit is governed by rules rather than the previous textual standard.

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