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Removal of doubts.

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....Act, 2015<br>Removal of doubts. 72. For the removal of doubts, it is hereby declared that- (a) save as otherwise expressly provided in the Explanation to sub-section (1) of section 69, not....

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....is Act in the previous year in which such declaration is made; (c) where any asset has been acquired or made prior to commencement of this Act, and no declaration in respect of such asset is ....

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