Amendment of section 116.

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....dment of section 116. 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,- (....

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....f commodities, other than agricultural commodities, traded in recognised stock exchange" shall be substituted; (b) in clause (8),- (A) for the words, brackets and figures "Forward Co....