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Section 5

The brackets and words "(after excluding the period beginning with the date of such advance ruling and ending with the date of order under this sub -section)" omitted by Act 13 of 2018, s. 69 (w.e.f. 28-3-2018).

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5. The brackets and words "(after excluding the period beginning with the date of such advance ruling and ending with the date of order under this sub -section)" omitted by Act 13 of 2018, s. 69 (w.e.f. 28-3-2018).