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    <description>Where services of extending deposits, loans or advances yield consideration by way of interest or discount, the value of such exempt services shall not be taken into account for determining eligibility to opt for the composition scheme under the second proviso to sub-section (1) of section 10, nor in computing aggregate turnover for that purpose.</description>
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      <description>Where services of extending deposits, loans or advances yield consideration by way of interest or discount, the value of such exempt services shall not be taken into account for determining eligibility to opt for the composition scheme under the second proviso to sub-section (1) of section 10, nor in computing aggregate turnover for that purpose.</description>
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