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Which Act substituted section 92 and inserted sections 92A to 92F in 2001?

ACustoms Act, 1962
BFinance Act, 2010
CCompanies Act, 1956
DFinance Act, 2001
Answer & Solution
Correct answer: D. Finance Act, 2001
The Finance Act, 2001 replaced the old section 92 with new sections 92 and 92A to 92F.
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