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    <title>Amendment of section 10</title>
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    <description>An inserted proviso deems donations that were intended for disaster relief but used otherwise, or that remain unutilised and are not transferred to the national relief fund by the prescribed deadline, to be the income of the previous year and chargeable to tax.</description>
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      <description>An inserted proviso deems donations that were intended for disaster relief but used otherwise, or that remain unutilised and are not transferred to the national relief fund by the prescribed deadline, to be the income of the previous year and chargeable to tax.</description>
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