Amendment of section 118.

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..... from the 1st day of April, 2020, ( i ) in clause ( a ), for the words commodity derivative at both the places where they occur, the words commodity derivative or commodity derivative based on prices o .....

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..... 3 , the words and figures serial numbers 5 and 6 shall be substituted; ( D ) after sub-clause ( ii ), the following sub-clause shall be inserted, namely: ( iii ) the difference between the settlement .....

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