Amendment of section 135A.

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..... after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2022, namely: Provided further that the Central Government m .....

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..... nment may amend any direction issued under the said sub-section on or before 31st March, 2022, by notification in the Official Gazette. This amendment will take effect retrospectively from 1st April, .....

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