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Amendment of section 10A
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....hings during the previous year relevant to the assessment year - (a) commencing on or after the 1st day of April, 1981, in any free trade zone; or (b) commencing on or after the 1st day of April, 1994, in any electronic hardware technology park or, as the case may be, software technology park;"; (b) in sub-section (4), in clause (iii), after the word, figures and letter "section 80....