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Amendment of section 2.
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....l be inserted; (b) after clause (23B), the following clause shall be inserted with effect from the 1st day of June, 2016, namely:- '(23C) "hearing" includes communication of data and documents through electronic mode;'; (c) in clause (24), in sub-clause (xviii), for the words, figures and brackets "other than the subsidy or grant or reimbursement which is taken into account for determination of....