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GSTIndia.biz — Act Details
Section 79 :

Section 79 :

24. In section 79 of the principal Act, after sub-section (4), the following Explanation shall be inserted, namely:—
‘Explanation.––For the purposes of this section, the word person shall include “distinct persons” as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.’.