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    <description>The notification amends the principal Gazette notification by substituting &quot;a financial year&quot; with &quot;any preceding financial year from 2017-18 onwards&quot; to permit use of earlier years from 2017-18, and by substituting the commencement date &quot;1st day of October&quot; with &quot;1st day of December&quot; to defer the operative date for compliance with the notification&#039;s procedural requirements.</description>
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