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Amendment of section 132.

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..... Tax Act, in sub-section (1), (a) clauses (g), (j) and (k) shall be omitted; (b) in clause (l), for the words, brackets and letters clauses (a) to (k) , the words, brackets and letters clause .....

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..... ral Goods and Services Tax Act so as to decriminalise offences specified in clauses (g), (j) and (k) of the said sub-section and to increase the monetary threshold from one hundred lakh rupees to two .....

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