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    <title>Amendment of Act 21 of 1979</title>
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    <description>Amendment substitutes clause (i) of section 35(1) of the Finance Act, 1979 to prescribe a transitional travel allowance rate for journeys on or after 26 September 1997 but before 1 January 1998, and a subsequent uniform rate for journeys on or after 1 January 1998, applying to travel outside India excluding neighbouring countries.</description>
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