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    <title>Amendment of section 264</title>
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    <description>Amendment substitutes the previous fee in section 264(5) of the Income-tax Act with a higher fixed fee, as enacted by the Finance Act, 2001, and made effective from the commencement date specified in the amendment; the change exclusively modifies the monetary fee applicable under that subsection without affecting other provisions.</description>
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      <description>Amendment substitutes the previous fee in section 264(5) of the Income-tax Act with a higher fixed fee, as enacted by the Finance Act, 2001, and made effective from the commencement date specified in the amendment; the change exclusively modifies the monetary fee applicable under that subsection without affecting other provisions.</description>
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