Amendment of section 21A

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.... from the 1st day of April, 1993, - (a) for the words, brackets and figures "Notwithstanding anything contained in clause (i) of sub-section (1) of section 5, where any property is held", the....

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.... that" shall be substituted; (ii) in item (2), for the words and figures "Part I of Schedule I in the case of an individual", the words, brackets and figures "sub-section (2) of section 3" sh....