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    <title>Removal of difficulties to Kisan Credit Cardholders by provisions of section 139(1)(v), first proviso</title>
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    <description>Clarification that the return-filing obligation tied to holding a credit card applies to credit cards other than Kisan Credit Cards; because agricultural income is exempt and Kisan Credit Cards are issued on the basis of land holding, the filing requirement in the proviso should not be applied to Kisan Credit Cardholders.</description>
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      <description>Clarification that the return-filing obligation tied to holding a credit card applies to credit cards other than Kisan Credit Cards; because agricultural income is exempt and Kisan Credit Cards are issued on the basis of land holding, the filing requirement in the proviso should not be applied to Kisan Credit Cardholders.</description>
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