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    <description>Amendment imposes prescribed compliance for eligibility by requiring that a taxpayer fulfils such conditions with regard to maintenance of accounts and audit thereof and furnishing of reports in such manner as may be prescribed, and directs that reports and approvals be submitted to the Principal Chief Commissioner or Chief Commissioner.</description>
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      <description>Amendment imposes prescribed compliance for eligibility by requiring that a taxpayer fulfils such conditions with regard to maintenance of accounts and audit thereof and furnishing of reports in such manner as may be prescribed, and directs that reports and approvals be submitted to the Principal Chief Commissioner or Chief Commissioner.</description>
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