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    <description>Correction to Board Instruction No.1582 amends the cited reference in paragraph 1 by replacing the prior citation &quot;Instruction No.1132 dated 5-1-81 (F.No.176/89/77-IT(AI))&quot; with the corrected citation &quot;Instruction No.1132 dated 5-1-78 (F.No.176/89/77-IT(AI))&quot;, effecting an administrative rectification of the bibliographic reference.</description>
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