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....otherwise requires,-- (a) "Chapter" means Chapter V of the Finance Act, 1994; (32 of 1994) (b) "declarant" means any person who makes a declaration under sub-section (1) of section 97; (c) "desi....

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....eginning from the 1st day of October, 2007 and ending on the 31st day of December, 2012 including a cess leviable thereon under any other Act for the time being in force, but not paid as on the 1st da....