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Amendment of section 37
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....(i) in clause (xvi), after the words "outside India", the words "including interest thereon" shall be inserted; (ii) after clause (xvib), the following sub-section shall be inser....
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....n (2), the following sub-section shall be inserted, namely.- "(2A) The power to make rules conferred by clause (xvi) of sub-section (2) shall include the power to give retrospective effect to r....