Amendment of section 72A.

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..... tax Act, in sub-section (1), in clause (d), in the Explanation, for clause (iii), the following clause shall be substituted, namely: '(iii) strategic disinvestment means sale of shareholding .....

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..... ernment or the public sector company was above fifty-one per cent. before such sale of shareholding: Provided further that requirement of transfer of control referred to in sub-clause (b) may be ca .....

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