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Amendment of section 47

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..... nce with the guidelines issued by the Central Government in this behalf" shall be substituted ; (b) in clause (viia), for the word "shares", the words "Global Depository Receipts" shall be substituted with effect from the 1st day of April, 2002. (c) in clause (xiii), with effect from the 1st day of April, 2002,- (i) for the portion beginning with the words "where a firm is succeeded" and end .....

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