Removal of doubts.

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..... emoval of doubts. 72. For the removal of doubts, it is hereby declared that- (a) save as otherwise expressly provided in the Explanation to sub-section (1) of section 69, nothing contained in this .....

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..... which such declaration is made; (c) where any asset has been acquired or made prior to commencement of this Act, and no declaration in respect of such asset is made under this Chapter, such asset s .....

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