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    <title>Amendment of section 10A.</title>
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    <description>Amendment permits the deduction for the previous year 2010-2011 relevant to assessment year 2011-2012 by substituting the date in the fourth proviso governing deductions for newly established industrial undertakings in free trade zones; the amendment is made retrospective to 1 April 2009 and thus adjusts eligibility timing under the statutory deduction rule.</description>
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      <description>Amendment permits the deduction for the previous year 2010-2011 relevant to assessment year 2011-2012 by substituting the date in the fourth proviso governing deductions for newly established industrial undertakings in free trade zones; the amendment is made retrospective to 1 April 2009 and thus adjusts eligibility timing under the statutory deduction rule.</description>
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