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    <title>Application of certain provisions of Act 43 of 1961</title>
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    <description>Certain provisions of the Income-tax Act, 1961 are made applicable to securities transaction tax so far as may be, in the same manner as they apply to income-tax; a specified list of sections of the Income-tax Act (as in force from time to time) is incorporated into the securities transaction tax framework to extend corresponding procedural, assessment and compliance mechanisms.</description>
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      <description>Certain provisions of the Income-tax Act, 1961 are made applicable to securities transaction tax so far as may be, in the same manner as they apply to income-tax; a specified list of sections of the Income-tax Act (as in force from time to time) is incorporated into the securities transaction tax framework to extend corresponding procedural, assessment and compliance mechanisms.</description>
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