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(Enclosure to IOWA No. 344(8)IB/IN/O/IBMisc72/201617 dated 03.12.2019)Modification made as per I & WD Memo No 243(8)IB, dated 27.11.2020, F.D. Memorandum No 30F(Y), dated05.01.2021 & 201F(Y), dated

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It is a change or alteration made according to a specific requirement or guideline.

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The purpose is to document and notify any changes made to a specific requirement or guideline.

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