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..... the context otherwise requires , ( a ) Chapter means Chapter V of the Finance Act, 1994; (32 of 1994) ( b ) declarant means any person who makes a declaration under sub-section ( 1 ) of section 97; ( .....

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..... od beginning from the 1st day of October, 2007 and ending on the 31st day of December, 2012 including a cess leviable thereon under any other Act for the time being in force, but not paid as on the 1s .....

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