Amendment of section 28
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....tion 28 of the Income-tax Act,- (a) after clause (iiic), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1998, namely:-....
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.... with effect from the 1st day of April, 2001, namely:- "(iiie) any profit on the transfer of the Duty Free Replenishment Certificate, being the Duty Remission Scheme under the export and impo....
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