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The_Securities_and_Exchange_Board_of_India_Act,_1992

Section / Rule Number Content


4 Rates of tax
5 Taxable turnover
6 Sale exempt from tax
7 Certain sales not liable to tax
8 Adjustments to tax
9 Tax credit
10 Adjustment to tax credit
11 Net tax
11A Tax on goods supplied by contractee
12 Time at which turnover, turnover of purchases and adjustments arise
3 Imposition of tax.

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