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    <title>Amendment of First Schedule</title>
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    <description>The amendment requires that any gain or loss on realisation of investments be added or deducted for tax purposes if not credited or debited to the profit and loss account, and that any provision for diminution in the value of investment debited to the profit and loss account shall be added back.</description>
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      <description>The amendment requires that any gain or loss on realisation of investments be added or deducted for tax purposes if not credited or debited to the profit and loss account, and that any provision for diminution in the value of investment debited to the profit and loss account shall be added back.</description>
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