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    <title>Amendment of Section 293A</title>
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    <description>Amendment permits modification notifications under Section 293A to address the status in which a class of persons or their members are to be assessed on income from the specified business; the insertion and a substituted Explanation (defining &quot;mineral oil&quot; to include petroleum and natural gas and defining &quot;status&quot; as the assessment category such as individual or Hindu undivided family) are deemed effective from 1 April 1993, and a proviso allows notification effects to commence from an assessment year beginning on or after that date.</description>
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