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(1) Subject to the provisions of this
section, the Central Government may, by notification, —
(a) amend the First Schedule;
(b) amend the Second Schedule or the Third Schedule:
Provided that penalty or civil penalty specified in such Schedules shall be not exceeding ten crore
rupees.
(2) Any amendment made under sub-section (1) shall have effect as if enacted in this Act and shall
come into force on the date of the notification, unless the notification otherwise direct.
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