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of <h1>'Declared Provision' Defined in Provisional Collection of Taxes Act, 1931: Section 3 Explained for Temporary Tax Collection.</h1> In the Provisional Collection of Taxes Act, 1931, a 'declared provision' refers to a provision within a Bill that has been formally declared under section 3. This Act pertains to the temporary collection of taxes and outlines the legal framework for such provisional measures.
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