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    <title>Amendment of section 234C.</title>
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    <description>The Explanation to the provision on interest for deferment in section 234C is amended to insert a further referenced income-tax provision into clause (v), thereby extending the deferment-interest rule to taxpayers governed by that provision; the insertion takes effect from 1 April 2013.</description>
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      <description>The Explanation to the provision on interest for deferment in section 234C is amended to insert a further referenced income-tax provision into clause (v), thereby extending the deferment-interest rule to taxpayers governed by that provision; the insertion takes effect from 1 April 2013.</description>
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