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    <description>Amendment inserts a proviso extending the time for completion or compliance of actions for goods sent or taken out of India on approval for sale or return, where the original deadline fell during the period from 20 March 2020 to 30 October 2020, such that the time for completion or compliance stands extended up to 31 October 2020; the notification is deemed to have come into force from 21 September 2020.</description>
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