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    <title>Amendment of section 266.</title>
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    <description>Section 266 is amended so that the relevant clauses in sub-sections (2), (4) and (6) expressly cover any tax credit claimed to be set off under sections 206(2)(e) to (h) and 206(3) and (4). The amendment standardises the wording across the affected sub-sections and aligns them with the specified tax credit set-off provisions.</description>
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    <pubDate>Tue, 31 Mar 2026 15:38:16 +0530</pubDate>
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      <title>Amendment of section 266.</title>
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      <description>Section 266 is amended so that the relevant clauses in sub-sections (2), (4) and (6) expressly cover any tax credit claimed to be set off under sections 206(2)(e) to (h) and 206(3) and (4). The amendment standardises the wording across the affected sub-sections and aligns them with the specified tax credit set-off provisions.</description>
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