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Amendment of section 74A

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.... from the 1st day of April, 1987, - (a) sub-sections (1) and (2) shall be omitted; (b) in sub-section (3), - (i) in the opening portion, - (A) the words "Where for any assessment year,&qu....

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.... if any, from any source other than the activity of owning and maintaining race horses in that year and"; (ii) in clause (a), for the words, brackets, letter and figure "from the source sp....

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Amendment of section 74A