Amendment of section 5A

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.... (i) in sub-section (1), in the proviso,- (a) in clause (i), the words "or a special economic zone"; and (b) In the Explanation, the words ", special economic zone", shall, with effect from....

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....ssued under sub-section (2), insert an explanation in such notification or order, as the case may be, by notification in the Official Gazette at any time within one year of issue of the notification u....