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of <h1>Finance Bill 2012 amends Finance Act 2011, retroactively inserts section 70A, modifies schedules for Central Excise Act.</h1> Clause 156 of the Finance Bill, 2012 amends the Finance Act, 2011. It introduces a deeming provision that retroactively inserts clause (b) of section 73 under 'Central Excise Tariff' as section 70A under 'Excise.' Additionally, it modifies the Twelfth Schedule by replacing references to section 73(b) with section 70A in the Third Schedule to the Central Excise Act. These amendments are effective from the date the Finance Act, 2011, came into force. The Bill also declares certain clauses to have immediate effect under the Provisional Collection of Taxes Act, 1931, upon presidential assent.
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