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    <description>The Regulations substitute the term &quot;financial year&quot; for &quot;calendar&quot; year in specified provisions and require an undertaking by the remitter plus a Chartered Accountant certificate in the format prescribed by the CBDT Circular No. 10/2002, as inserted into multiple sub clauses of Regulation 4 and into Regulation 6(1)(i); the first proviso to Regulation 4(3) is omitted and the word &quot;further&quot; removed from the second proviso. These amendments are notified effective November 16, 2006, with certification that no person shall be adversely affected by the retrospective effect.</description>
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