Amendment of section 33A

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..... b-section (7), for the proviso, the following proviso and Explanation shall be substituted with effect from the 1st day of April, 1982, namely :- 'Provided that where such cost exceeds - (i) forty .....

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..... proviso, district of Darjeeling means the district of Darjeeling as on the 28th day of February, 1981, being the date of introduction of the Finance Bill, 1981 in the House of the People.'. - st .....

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