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    <description>Clause 238 mandates that proceeds of duties under enactments in the Fifteenth Schedule immediately before assent to the Finance Bill, 2016 must be paid or collected and paid into the Reserve Bank of India for credit to the Consolidated Fund of India, whether already collected but not remitted or not yet collected; the Bill invokes the Provisional Collection of Taxes Act, 1931 to give immediate effect to certain provisions and repeals or amends minimal-yield cesses as specified in the Fifteenth Schedule.</description>
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