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of <h1>Section 140 of Finance Act 2007 to be omitted under Finance Act 2015; effective date via Central Government notification.</h1> Section 140 of the Finance Act, 2007, is to be omitted as per the amendment introduced in the Finance Act, 2015. This omission will take effect from a date specified by the Central Government through a notification in the Official Gazette. This legislative change is part of the broader amendments to the Finance Act, 2007, outlined in Part X of the Finance Act, 2015.
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