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Amendment of section 28
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....- (a) after clause (iii), the following clause shall be inserted and shall deemed to have been inserted with effect from the 1st day of April, 1962, namely :- "(iiia) profits on sale....
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....against exports under any scheme of the Government of India;"; (c) after clause (iiib), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1....
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