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    <title>Amendment of section 36</title>
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    <description>The amendment adds a provision allowing marked to market loss or other expected loss as an allowable deduction, provided it is computed in accordance with the income computation and disclosure standards notified under the Act; the insertion is given retroactive effect to the stated effective date.</description>
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      <description>The amendment adds a provision allowing marked to market loss or other expected loss as an allowable deduction, provided it is computed in accordance with the income computation and disclosure standards notified under the Act; the insertion is given retroactive effect to the stated effective date.</description>
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