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    <title>Amendment of section 9</title>
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    <description>The amendment substitutes Explanation 3 to clause (vi) of section 9(1) to define &quot;computer software&quot; as any computer programme recorded on any disc, tape, perforated media or other information storage device and to include any such programme or any customized electronic data, effective from the 1st day of April, 2001.</description>
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