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          <h1>Forward Contracts Closed Out at Government Rates Under Section 15 of the Forward Contracts (Regulation) Act, 1952.</h1> When a notification is issued under section 15 of the Forward Contracts (Regulation) Act, 1952, all forward contracts for the sale or purchase of specified goods, entered into before the notification date and not conforming to section 15, are deemed closed out at rates set by the Central Government. Different rates may apply to different contract classes. Any resulting differences are settled based on these rates, and neither party is obligated to deliver or receive the goods.

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