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    <title>Amendment of section 164A</title>
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    <description>The amendment deletes clause (i) from the Explanation to Section 164A of the Income tax Act, thereby removing the specific qualifying language previously contained in that clause and leaving the remainder of the Explanation and section unaltered.</description>
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      <description>The amendment deletes clause (i) from the Explanation to Section 164A of the Income tax Act, thereby removing the specific qualifying language previously contained in that clause and leaving the remainder of the Explanation and section unaltered.</description>
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