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    <title>Amendment of section 295</title>
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    <description>Omission of clause (e) of sub section (2) of section 295 of the Income tax Act removes that specific statutory clause from the direct tax code, with legal effect from the stated commencement date.</description>
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      <description>Omission of clause (e) of sub section (2) of section 295 of the Income tax Act removes that specific statutory clause from the direct tax code, with legal effect from the stated commencement date.</description>
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