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Section 80HHC in The Income Tax Act, 1961 [Entire Act]

other establishment situate in India, not involving clearance at any customs station as defined in the Customs Act, 1962 ( 52 of 1962 ); ] [ Inserted ... transport of the goods or merchandise beyond the customs station as defined in the Customs Act, 1962 ( 52 of 1962 );] [Substituted
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