Amendment of section 116.

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..... 148. In the Finance Act, 2013 (17 of 2013.) (hereafter in this Part referred to as the principal Act), in section 116, with effect from the 1st day of April, 2020,- (a) in clause (7), for the wor....

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....icultural commodities, traded in recognised stock exchange" shall be substituted; (b) in clause (8),- (A) for the words, brackets and figures "Forward Contracts (Regulation) Act, 1952" (74 of 1952....