Amendment of section 100.

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..... action tax from every person who enters into a taxable securities transaction referred to in sub-clause (ab) of clause (13) of section 97 at the rates specified in section 98."; (ii) in sub-section (3),-- (A) after the word, brackets, figure and letter "sub-section (2A)", the words, brackets, figure and letter "or sub-section (2B)" shall be inserted; (B) after the words "an initial public offer .....

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