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    <description>An amendment to Rule 17C of the Income tax Rules, 1962 inserts clause (vii) specifying investment by way of acquiring shares of National Skill Development Corporation as an enumerated investment; the Income tax (Ninth Amendment) Rules, 2008 are made under powers of section 295 read with clause (xii) of sub section (5) of section 11 and are deemed effective from 31 July 2008.</description>
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