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    <title>Amendment of section 115WE</title>
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    <description>Amendment revises the temporal applicability of a specified income tax provision by substituting the statutory cutoff date in sub section (1B), replacing the earlier post cutoff reference with a later post cutoff reference and thereby shifting the period after which the subsection applies.</description>
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      <description>Amendment revises the temporal applicability of a specified income tax provision by substituting the statutory cutoff date in sub section (1B), replacing the earlier post cutoff reference with a later post cutoff reference and thereby shifting the period after which the subsection applies.</description>
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