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Amendment of section 16

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Full Text of the Document

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.... section 16 of the principal Act, in sub-section (2),-- (a) in clause (b), for the Explanation, the following Explanation shall be substituted, namely:- "Explanation.-For the purposes of t....

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Full Text of the Document

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....; (ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person."; (b) in clause (c), for the word and figures "section 41....