Amendment of section 28H

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..... H,- (i) in sub-section (2),- (a) for clause (d), the following clause shall be substituted, namely:- (d) applicability of notifications issued in respect of tax or duties under this Act or t .....

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..... he following sub-section shall be inserted, namely:- (5) The applicant may be represented by any person resident in India who is authorised in this behalf. Explanation.-For the purposes of this .....

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