Amendment of section 132

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..... fect from the 1st day of June, 2003,- (a) in sub-section (1) ,- (i) after clause (iii) , the following proviso shall be inserted, namely :- "Provided that bullion, jewellery or other valuable artic .....

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..... , being stock-in-trade of the business."; (b) in sub-section (8) , for the words, brackets, letters and figures "under clause (c) of section 158BC", the words, brackets, letters and figures "under se .....

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