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    <title>Amendment of section 115A</title>
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    <description>Clause (b) of sub section (1) of section 115A is amended to substitute the expressed rate in both sub clause (A) and sub clause (B) with ten per cent, effective from the commencement of the specified fiscal year.</description>
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      <description>Clause (b) of sub section (1) of section 115A is amended to substitute the expressed rate in both sub clause (A) and sub clause (B) with ten per cent, effective from the commencement of the specified fiscal year.</description>
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