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    <title>Amendment of section 5</title>
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    <description>Amendment expands gift-tax exemption to permit a non-resident Indian a one-time withdrawal from accounts under the Non-resident (Non-repatriable) Rupee Deposit Scheme, 1992 (with the term non-resident Indian as defined in the Income-tax Act), and raises the monetary exemption amounts in section 5 by substituting higher figures with effect from the stated operative date.</description>
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      <description>Amendment expands gift-tax exemption to permit a non-resident Indian a one-time withdrawal from accounts under the Non-resident (Non-repatriable) Rupee Deposit Scheme, 1992 (with the term non-resident Indian as defined in the Income-tax Act), and raises the monetary exemption amounts in section 5 by substituting higher figures with effect from the stated operative date.</description>
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