Amendment of section 74A

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..... h effect from the 1st day of April, 1987, - (a) sub-sections (1) and (2) shall be omitted; (b) in sub-section (3), - (i) in the opening portion, - (A) the words Where for any assessment year, shall be .....

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..... ity of owning and maintaining race horses in that year and ; (ii) in clause (a), for the words, brackets, letter and figure from the source specified in clause (c) of sub-section (2) , the words from .....

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