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    <title>Central Government specifies the Board for Industrial and Financial Reconstruction, established under section 4 of the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986), as the &quot; Specified Authority &quot; u/s 72A</title>
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    <description>Central Government designates the Specified Authority for income-tax purposes by specifying the Board for Industrial and Financial Reconstruction as the authority applicable to amalgamations of sick industrial companies under the Sick Industrial Companies (Special Provisions) Act, thereby modifying an earlier notification and clarifying which institutional body fulfils the role contemplated in the income-tax provision.</description>
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      <title>Central Government specifies the Board for Industrial and Financial Reconstruction, established under section 4 of the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986), as the &quot; Specified Authority &quot; u/s 72A</title>
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      <description>Central Government designates the Specified Authority for income-tax purposes by specifying the Board for Industrial and Financial Reconstruction as the authority applicable to amalgamations of sick industrial companies under the Sick Industrial Companies (Special Provisions) Act, thereby modifying an earlier notification and clarifying which institutional body fulfils the role contemplated in the income-tax provision.</description>
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