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Amendment of section 28H

hall be substituted, namely:- (d) applicability of notifications issued in respect of tax or duties under this Act or the Customs Tariff Act, 1975 (51 of 1975) or any tax or duty chargeable under any .....

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y any person resident in India who is authorised in this behalf. Explanation.-For the purposes of this sub-section resident shall have the same meaning as assigned to it in clause (42) of section 2 of .....

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