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    <description>The Central Government, exercising powers under section 11 of the Finance Act, 2019, amends the earlier notification published as S.O. 115 (E) by substituting the originally specified commencement date with a later commencement date, thereby deferring the operative start of the measures in the principal notification; the amendment is promulgated by a Ministry of Finance notification dated 30 March 2020 and cites the Gazette publications of the principal instrument and its prior amendment.</description>
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