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    <title>Clause wise details of changes made in the Finance Bill, 2008 before passing the same by the Lok Sabha</title>
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    <description>A new exemption covers agricultural produce market committees or boards from April 1, 2009, and the Coir Board&#039;s exemption is deemed retrospective to April 1, 2002. Certain tax-holiday provisos have their terminal year extended. The rules on deduction disallowance where tax was not paid are revised to set distinct payment deadlines based on when tax was deductible, with a substituted proviso allowing deduction when tax is subsequently deducted and paid. A specific disallowance sub-clause is omitted effective April 1, 2009.</description>
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