00324cam a22000977a 4500008004000000082001000040245009800050260003700148300001000185700003100195180718b1960   xxu||||| |||| 00| 0 eng d  aL2x54  aMemorandum explaining the provisions in the finance bill, 1960cby Ministry of Finance, India  aDelhibMinistry of Financec1960  a15+p.  aIndia. Ministry of Finance