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    <title>Amendment of section 31.</title>
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    <description>Amendment requires that issuance of documents in clause (f) of sub section (3) be done within the period as may be prescribed, and explains that the expression &quot;supplier who is not registered&quot; includes a supplier registered solely for the purpose of deduction of tax under the TDS provisions, treating TDS only registrants as non-registered suppliers for the purposes of clause (f).</description>
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      <description>Amendment requires that issuance of documents in clause (f) of sub section (3) be done within the period as may be prescribed, and explains that the expression &quot;supplier who is not registered&quot; includes a supplier registered solely for the purpose of deduction of tax under the TDS provisions, treating TDS only registrants as non-registered suppliers for the purposes of clause (f).</description>
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