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    <title>Omission of section 52</title>
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    <description>Omission of section 52 of the Income-tax Act by the Finance Act, 1987 removes that provision from the statutory framework with effect from 1 April 1988, operating as a repeal that excises the section from the Act as of the stated commencement date.</description>
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      <description>Omission of section 52 of the Income-tax Act by the Finance Act, 1987 removes that provision from the statutory framework with effect from 1 April 1988, operating as a repeal that excises the section from the Act as of the stated commencement date.</description>
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