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    <title>Income-tax (35th Amendment) Rules, 2016</title>
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    <description>The notification amends the Explanation to rule 114F by substituting specified sub clause and letter references, and re directs explanatory cross references concerning distributions from retirement and pension funds to the corresponding requirements in the Explanation to clause (5). The amendment applies to multiple items within clause (h) and clause (1) of rule 114F.</description>
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