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of <h1>Finance Act 2017, Part VII, repeals Research and Development Cess Act 1986 under Section 141, effective April 1, 2017.</h1> The Finance Act of 2017, specifically Part VII, repeals the Research and Development Cess Act of 1986, identified as Act 32 of 1986. This repeal is enacted under Section 141 and became effective on April 1, 2017.
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