Amendment of section 16.

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..... ub-section (2), after clause (a), the following clause shall be inserted, namely:-- "(aa) the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the .....

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..... when the details of such invoice or debit note has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debi .....

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