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    <title>Amendment of Section 13</title>
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    <description>Finance Act, 2007 substitutes a provision in the income-tax law: any shares in a company held by a trust or institution are excluded from the specified clause if they are shares in a public sector company or shares prescribed as a form or mode of investment; the substitution is deemed effective from 1 April 1999 and applies to shares held by the trust or institution after 30 November 1983.</description>
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      <description>Finance Act, 2007 substitutes a provision in the income-tax law: any shares in a company held by a trust or institution are excluded from the specified clause if they are shares in a public sector company or shares prescribed as a form or mode of investment; the substitution is deemed effective from 1 April 1999 and applies to shares held by the trust or institution after 30 November 1983.</description>
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