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    <title>Speech of Hon’ble Finance Minister replying the debate on Finance Bill, 2015 as on 30-4-2015</title>
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    <description>The Finance Bill, 2015 amendments narrow company residency by removing &quot;at any time&quot; for place of effective management, exempt certain government and sovereign funds from broad-based investor thresholds under the fund-manager regime, defer MAT on REIT/InvIT exchanges until actual unit transfer, exclude specified foreign-company incomes from MAT, allow cooperative sugar societies deduction for government-approved cane prices, and enact sectoral duty and service-tax adjustments including reduced export duty on low-grade iron ore fines, altered customs duties on rubber and raw silk, and targeted service-tax exemptions; implementing notifications and simplified compliance measures will follow.</description>
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