Amendment of section 94.

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..... a), the following clause shall be substituted, namely:- '(aa) "record date" means such date as may be fixed by- (i) a company; (ii) a Mutual Fund or the Administrator of the specified undertaking or the specified company referred to in the Explanation to clause (35) of section 10; or (iii) a business trust defined in clause (13A) of section 2; or (iv) an Alternative Investment Fund defin .....

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