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Amendment of section 118.

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....he 1st day of April, 2020,-- (i) in clause (a), for the words "commodity derivative" at both the places where they occur, the words "commodity derivative or commodity derivative based on prices or i....

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....r 3", the words and figures "serial numbers 5 and 6" shall be substituted; (D) after sub-clause (ii), the following sub-clause shall be inserted, namely:-- "(iii) the difference between the settle....