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    <title>Declaration under the Provisional Collection of Taxes Act, 1931</title>
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    <description>It is declared expedient in the public interest that clauses 72(i), 72(ii), 84, 117 and 120(ii) of the Finance Bill, 2008 shall have immediate effect under the Provisional Collection of Taxes Act, 1931, enabling provisional implementation of those provisions prior to ordinary commencement.</description>
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