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    <description>Amendment to a prior notification under the sixth proviso to rule 46 replaces &quot;a financial year&quot; with &quot;any preceding financial year from 2017-18 onwards&quot; to extend applicability to earlier years, and substitutes &quot;1st day of October&quot; with &quot;1st day of December&quot; to defer the compliance date; the amendment is deemed effective from 30th September, 2020.</description>
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