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    <description>Amendment to the income-tax notification revises nomenclature to &quot;Rural Electrification Corporation Limited&quot; and substitutes the Explanation: Qualified Institutional Buyers adopt the meaning from the SEBI (Issue and Listing of Debt Securities) Regulations, 2008, and individual investors are classified into retail investor and High Networth Individual categories based on specified investment thresholds for applying the exemption for interest on notified bonds and debentures of public sector companies.</description>
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