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PART IV
EXEMPTION FROM SPECIFIC PROVISIONS

Incomes, or classes of income, or persons or classes of persons, enumerated below, shall be exempt from the operation of such provisions of this Ordinance, subject to such conditions and to the extent, as are specified hereunder:-

(1) Carry forward of losses of undertakings in Export Processing Zone:
In the case of losses referred to in section 35 in respect of an industrial undertaking set up in an area declared by the Federal Government to be a "Zone" within the meaning of Export Processing Zones Authority Ordinance, 1980 (IV of 1980), the period of six assessment years specified in the said section shall not apply.

(2) The provisions of section 80D shall not apply to National Investment (Unit) Trust or a Mutual Fund established by Investment Corporation of Pakistan or an investment company registered under the Investment Companies and Investment Advisors Rules, 1971 or any other company in respect of turnover representing transactions in shares, or securities listed on a registered stock exchange.

(2A) The provisions of sub-sections (2), (2A), (4A) and (7D) of section 50 shall not apply to any person making payment to National Investment (Unit) Trust or a mutual fund established by the Investment Corporation of Pakistan or an investment company registered under the Investment Companies and Investment Advisers Rules 1971 or a unit trust scheme constituted by an Asset Management Company registered under the Asset Management Companies Rules, 1995,"; and

(3) Allowance of perquisites paid by certain corporations:
The provisions of clause (i) of section 24 shall not apply to any expenditure incurred by a banking company or a financial institution owned and controlled by the Federal Government on the provisions of perquisites, allowances or other benefits to any employee in pursuance of any law.

Certain provisions of the Ordinance not to apply in the case of Fauji Fertilizer Company Limited:

(4)

(5) The provisions of section 13, Chapter XI or Chapter XII shall not apply in respect of any amount invested in the acquisition of Special National Fund Bonds issued under the Special National Fund Bonds Rules, 1985;

(6) The provisions of section 13, Chapter XI or Chapter XII shall not apply in respect of any amount invested in the acquisition of Foreign Exchange Bearer Certificates issued under the Foreign Exchange Bearer Certificates Rules, 1985.

(6A) The provisions of section 13, Chapter XI or Chapter XII shall not apply in respect of any amount of foreign exchange deposited in a private foreign currency account held with an authorised bank in Pakistan in accordance with the Foreign Currency Accounts Scheme introduced by the State Bank of Pakistan.

(6B) The provisions of section 13, Chapter XI or Chapter XII shall not apply in respect of any amount invested in the acquisition of U.S. Dollar Bearer Certificate issued under the U.S. Dollar Bearer Certificates Rules, 1991.

(6C) The provision of section 13 or chapter XI, or Chapter XII shall not apply in respect in amount invested in the acquisition of "Three years Foreign Currency Bearer Certificate issue under the foreign currency Bearer certificate Rule, 1997. and

(6D) The provision of section 13 or section 65 or Chapter XI and Chapter XII Shall not apply in respect of rupees withdrawn or assets created out of such withdrawal in rupees from private foreign currency accounts, or encashment of Foreign Exchange Bearer Certificates, U.S. Dollar Bearer Certificates and Foreign Currency Bearer Certificates.

(6E) The provisions of section 13 or Chapter XI or Chapter XII shall not apply in respect of any amount invested in acquisition of ownership or management and control of any state owned enterprise privatized by the Government.

Provided that the exemption under this clause shall not be available on or after the 16th day of December, 1999.

(6F) The provisions of section 13 or Chapter XI or Chapter XII shall not apply in respect of any amount invested in purchasing of any land or any other assets sold through public auction by the Federal Government or a Provincial Government or a body established or controlled by such Government.

Provided that the exemption under this clause shall not be available on or after the 16th day of December, 1999;

(6FA) The provisions of section 13 or Chapter - XI or Chapter - XII of the Income Tax Ordinance, 1979 (XXXI of 1979), shall not apply in respect of any amount invested in purchase of any plots of land sold by the capital Development Authority, Islamabad through public auctions conducted on the 16th, 17th, 23rd and 26th days of February, 1998.

(6G) The provisions of section 13 or Chapter XI or Chapter XII shall not apply in respect of any amount invested by a sponsor or an original allottee in the purchase of shares of a company owing and managing an industrial under-taking specified in rule 5A of the Third Schedule.

(6H) The provision of sections 13 or Chapter XI or Chapter XII shall not apply in respect of any amount invested in the purchase of assets auctioned or sold as a consequence of a court order or decree in a case filed by a banking company or a DFI whose management or control vests in the Federal or a Provincial Government.

Provided that the exemption under this clause shall not be available on or after the 16th day of December, 1999 onwards;

(6HA) The provisions of section 13 and Chapters XI and XII shall not apply in respect of any amount invested by a Foreign Currency Account holder in the purchase of Special US Dollar Bonds, issued under the Special US Dollar Bond Rules, 1988; and

Provided that the exemption under this clause shall not be available in respect of the amounts invested in the Bonds purchased out of incremental deposits made in the existing foreign currency accounts on or after the 16th day of December, 1999, or out of the foreign currency accounts opened on or after the said date;

(6HB)The provisions of section 13, Chapters XI or XII of this Ordinance shall not apply in respect of any amount paid
by the 16th November, 1999, towards the settlement of debt owed to a banking company or a financial
institution or by way of any tax or other Government dues.

(7) [Omitted]

(7A) The provisions of section 13, Chapter XI and Chapter XIII of this Ordinance shall not apply in respect of any amount as is invested in the purchase of a ship, by an assessee being a Pakistani and resident in Pakistan; provided that the ship has been imported and registered in Pakistan or will be imported and registered upto the 30th day of June 2000.

(8) The provisions of sub-section (7) of section 50 shall not apply in respect of any person.

[ (8A) ]

(9) The provisions of section 80C in so far as they relate to payments on account of the supply of goods on which tax is deductible under sub-section (4) of section 50 shall not apply in respect of any person, being a manufacturer of such goods,
unless he opts for the presumptive tax regime:

Provided that a declaration of final and irrevocable option is furnished in writing alongwith the return of total income under section 55:

Provided further that nothing contained in this clause shall apply to any manufacturer of goods for which special rates of deduction of tax are specified under clause (c) of sub-section (4) of section 50.

(9A). The provisions of section 80C shall not apply in respect of a non-resident person [ ] unless he opts for the presumptive tax regime:

Provided writing within three months of the commencement of the income year and such declaration shall be irrevocable and shall remain in force for three years.

(9B) The provisions of section 80C in so far as they relate to the payments on account of the supply of goods on which tax is deductible under sub-section (4) of section 50 shall not apply to any person, being an importer of goods, from whom tax is collectable under sub-section (5) of section 50 if supplies are made by the same importer under the same name and title and he opts out of the presumptive tax regime:

Provided that a declaration of option is furnished in writing within three months of the commencement of the income year and such declaration shall be irrevocable and shall remain in force for three years.

Provided further that nothing contained in this clause shall apply to any manufacturer of goods for which special rates of deduction of tax are specified under clause (c) of sub-section (4) of section 50:

Provided also that the aggregate overall tax liability in respect of such goods shall not be less than five percent of the value of goods supplied.

(9C) The provisions of section 80C of shall not apply in respect of payments received by a resident person for providing services by way of operation of a container or chemial or oil terminal at a sea-port in Pakistan or of an infra-structure project covered by the Government’s Investment Policy, 1997."

[ (10) ]

(10A) The provisions of sub-section (5) of section 50 shall not apply to goods or classes of goods imported by contractors and sub-contractors engaged in the execution of power project under the agreement between the Islamic Republic of Pakistan and Hub Power Company Limited.

(10B)  The provision of sub-section (7D) of section 50 shall not apply inrespect of profit or interest paid on a Term Finance Certificate held by a company whichhas been issued on, or after, the first day of July, 1999.


(12) The provisions of clause (30) of section 2 in so far as these relate to the application of rate of tax under sub-paragraph (3) of Paragraph A of Part IV of the First Schedule shall not apply to an individual being-

(i) a Government servant staying abroad on official assignment or with the permission of the Federal Government or Provincial Government; and

(ii) a Pakistani student, teacher or scholar staying abroad for studies or research [ ]

(iii) a Pakistani national who is not resident in Pakistan in any year and not earning any income abroad.

[ (13) ]

(14) The provisions of section 80D, in so far as they relate to turnover on account of sale of petroleum and petroleum products shall not apply to petroleum dealers, notwithstanding there status as a company, a registered firm or an individual, engaged in retail sale of petroleum and petroleum products through petrol pumps for the purposes of assessment of their income and determination of tax thereon:

Provided that this exemption shall not apply to the sale of petroleum and petroleum products through petrol pumps which are directly operated or managed by companies and registered firms engaged in distribution of petroleum and petroleum products.

Explanation.- For the removal of doubt it is declared that the companies and registered firms engaged in distribution of petroleum and petroleum products other than through petrol pumps shall not be entitled to the benefits of this exemption.

(15) The provisions of section 80D shall not apply to Hub Power Company Limited so far as they relate to its receipts on account of sale of electricity.

(16) The provisions of sub-sections (4) and (5) of section 50 and section 80C shall not apply to tractors imported and supplied by the Agricultural Development Bank of Pakistan or by the importers authorized by the Ministry of Food, Agriculture and Livestock or the Agricultural Development Bank of Pakistan under the Awami Tractors Scheme

(16) A company registered and authorised by the Federal Government to import gold and silver shall be liable to pay tax on import of gold at the rate of two rupees per eleven grams six hundred and sixty-four milligrams and five rupees per kilogram in the case of silver in accordance with the provisions of sub-section (5) of section 50 and such payment of tax shall be deemed to be full and final liability of tax in respect of income accruing from such import including liability of tax under sections 80C and 80D.

(17) The provisions of sub-section (5) of section 50 shall not apply to goods or classes of goods imported by contractors and sub-contractors engaged in the execution of power project under the agreement between the Islamic Republic of Pakistan and Hub Power Company Limited.

(17A) The provisions of sub-section (5) of section 50 shall not apply to one CBU bus imported under the NRI scheme [--].

(17B) The provisions of sub-section (5) of section 50 shall not apply to such specially equipped motor vehicle or support equipment imported by a disabled person, as is allowed by the Federal Government.

(17C) The provision of sub-section (5) of section 50 shall not apply in case of such goods imported into Pakistan as are exempt from customs duly and sales tax under SROs 360(I)/2000, 362(I)/2000 and 363(I)/2000 dated 17.6.2000.

(18) The provisions of section 80D shall not apply to Hub Power Company Limited so far as they relate to its receipts on account of sale of electricity.

(19) The provisions of section 50 read with sections 80C and 80CC of the Income Tax Ordinance, 1979, shall not apply to Expo Centers Limited in respect of income for the period of exemption under clause (154A) of Part I of this Schedule.

(20) The provisions of section 80D shall not apply to companies, qualifying for exemption under clause (176 ) of Part-I of this Schedule, in respect of receipts from sale of electricity.

(21) The provisions of sections 50 and section 80D shall not apply to the institutions of the Agha Khan Development Network (Pakistan) listed in Schedule 1 of the Accord and Protocol dated November 13, 1994, executed between the Government of the Islamic Republic of Pakistan and Agha Khan Development Network:

Provided that such institutions shall continue to collect and deduct tax under section 50 from others persons, wherever required thereunder [:]

Provided further that in respect of application of section 80D, this clause shall take effect from the 17th September, 1992.

(22) The provisions of sub-section (5) of section 50 shall not apply to vehicles imported under the Yellow-Cab Scheme and sold to serving and retired civil and armed forces personnel.

(22A) The provisions of sub-section (5) of section 50 shall not apply, during the period between the twenty - second day of June, 2000, and the twenty - second day of september, 2000, to all such unsold or undispossed vehicles as were imported under the Yellow Cab Scheme and are held by an importer or a title or lien holder or an official assignee.

(23) The provisions of section 80D, shall not apply to local authorities, qualifying for exemption under clause (88) and other than corporate, Government or semi-Governmental bodies, not otherwise liable to income tax:

Provided that nothing contained in this clause shall be construed to authorise any refund of tax already paid or the collection of any outstanding demand created under the said section.

(24) The provisions of sections 56, 65 or section 66A shall not apply to a registered person under the Sales Tax Act, 1990, deriving income under the head "business or profession", in respect of an assessment year prior to2001-2002, on account of suppression or non-declaration of sales detected on the basis of sales tax returns filed by such person.

(25) The provisions of section 13, Chapter XI and Chapter XII shall not apply for assessment year 1996-97, in respect of investment in business made by a new assessee liable to assessment under a scheme made under clause (c) of sub-section (1) of section 59C.

(26) An expatriate individual, who by virtue of his stay in Pakistan in connection with his employment becomes a resident, shall not be liable to tax in respect of income accruing or arising to him outside Pakistan other than the income derived from a business controlled in or a profession or vocation set up in Pakistan or unless it is brought into or received in Pakistan by him during such income year.

(27) The provisions of section 80D shall not apply to the assessee exempted from tax under clause (182) of Part I of this Schedule for the period the said assessee continues to be entitled to the benefit of the exemption under that clause.

(28) In the case of companies engaged in the manufacture of fertilizers, the provisions of clause (c) of sub-rule (1) of rule 5 of the Third Schedule shall apply with effect from the income year commencing on or after the 1st day of July, 1996.

(29) The provisions of section 80D shall not apply to Pakistan Red Crescent Society.

(30) The provisions of sub-section (2) and (7D) of section 50 and section 80D shall not apply to non residents, (excluding local branches or subsidiaries or offices of foreign banks, companies, associations of persons or any other person operating in Pakistan), in respect of their receipts from Pak rupees denominated Government and corporate securities and redeemable capital, as defined in the Companies Ordinance, 1984 (XLVII of 1984), listed on a registered stock exchange, where the investments are made exclusively from foreign exchange remitted into Pakistan through a Special Convertible Rupee Account maintained with a bank in Pakistan.

(31) the provisions of section 13, Chapter XI or Chapter XII shall not apply in respect of any amount deposited in the Qarz-e-Hasna Scheme under the Prime Minister's Fund for National Debt Retirement.

(31A) The provisions of section 13 chapter XI or chapter XII shall be not apply in respect of any amount donated to be the National Self Reliance Fund.

(32) Subject to the conditions as specified in clause (184) of Part I of the Second Schedule, the provisions of section 80D shall not apply to a special purpose vehicle formed for the purpose of securitization.

(32A) The provisions of section 80D shall not apply to special purpose, non-profit companies engaged in securitizing the receivables of Provincial Governments or the companies; and

(32B)The provisions of section 80D shall not apply to  a charitable institution which is approved under clause (d) of sub section (1)of section 47 or clause (62)or is specified in clause (62)or clause (91)of part 1 of the second schedule to this Ordinance.

(32C) The provisions of section 80D shall not apply to an assessee who qualifies for exemption under clause (179 ) of part-I of the second schedule to this Ordinance.

(32D)
The provisions of section 80D shall not apply to turnover of an individual, an association of persons, an unregistered firm or a Hindu undivided family which qualify for Self-Assessment Scheme made under sub-section (1) of section 59 for the assessment year 2000-2001.

(32E)The provisions of section 80D shall not apply to a joint venture capitalcompany which is exempt under clause (102G) of Part-I.
(33) The provisions of sub-section(4) of section 50, in so far as they relate to the obligation of a registered firm to deduct tax, shall no apply to a registered firm whose capital (total of closing balances of capital accounts of partners) as per the balance sheet in respect of the latest assessment year is less than one million rupees: Provided that, this exemption shall cease to be applicable to a registered firm if, at the end of any income year, its capital exceeds the aforementioned amount.; and

(33A)  The provisions of sub-section (4) of section 50 shall not apply topayments received by Pak-Arab Refinery Limited on account of supply of itsproducts.

(34) The provisions of clause (ff), of section 24 shall not apply in respect of payments made on account of--
(a) transactions which do not exceed five thousand rupees;
(b) any amount credited by direct transfer of funds to the assessee's employee's bank account for re-imbursement of expenses incurred on behalf of such assessee;
(c) freight charges or passenger fare to an airline or railways or a goods carriage company; and
(d) discharge of a statutory obligation like payment of duties, taxes, octroi, export tax, fines, fees, cesses or levies.

(35) Notwitstanding anything contained in clause (fff) of section 24, the provisions of the said clause shall nto apply to any salaries except, salary exceeding Rs 5,000 per month which is not paid through a crossed cheque or by direct transfer of funds to such employee's account.

(36) The provisions of sub-section (7F) of section 50 shall not apply where the subscriber is a non-taxable charitable institution.

(37) The provisions of sub-section (4) of section 50 shall not apply to an indirect exporter as defined in the No Duty No Drawbak Rules, 1998, issued under Notification No. Duty and tax remission for the export rule 2001 issued under the Notification No SRO 185(I)/2001dated the 21st March 2001.

(37A) The Provisions of sub-section (4) of section 50 shall not apply to any manufacturer-cum-exporter as a payer.

Provided that--
(a) the manufacturer-cum-exporter shall deduct tax from payments made in respect of goods sold in Pakistan:

(b) if tax has not been deducted from payments on account of supply of goods in respect of goods sold in Pakistan, the tax shall be paid by the
manufacturer-cum-exporter, if the sales in Pakistan are in excess of five per cent of export sales; and

(c) nothing contained in this clause shall apply to payments made on account of purchase of the goods in respect of which special rates of tax deduction have been specified in exercise of the powers under clause (c) of sub-section (4) of section 50 of the Income Tax Ordinance, 1979.

(38) The provisiosn of sub-section (5) of section 50 shall nto apply to goods imported by direct and indirect exporters covered under:--
(i) the Manufacturing in aBond Rules, 1997, issued under Notification No. SRO 1140 (I)/97, dated the 6th November, 1997;
(ii) the Common Bonded Warehouse (Conventional) Rules, 1998, issued under Notification No. SRO 843 (I)/98, dated the 23rd July, 1998; and
(iii) the No Duty No Drawbak Rules, 1998, issued under Notification No. Duty and tax remission for the export rule 2001 issued under the Notification No SRO 185(I)/2001dated the 21st March 2001.


(39) The provisions of sub-section (2) of section 50 shall not apply in respect of any amount paid as interest or profit on Special US Dollar Bonds issued under the Special US Dollar Bonds Rules, 1998.

(40) The provisions of sub-section (2A) and (7D) of section 50 shall not apply to Pak rupee accounts or certificates referred to in clause (78E) of Part I of this Schedule.

(41) The provisions of sub-section (7A) of section 50 of the Income Tax Ordinance, 1979, shall not apply to the assets auctioned by Provincial Privatization Boards.

(41A) The provisions of sub-section (7A) of section 50 of the Income Tax Ordinance, 1979, shall not apply to the sale of surplus land made by Pakistan Railway through public auction.

(41B) The provisions of sub-section (7A) of section 50 of the Income Tax Ordinance, 1979, shall not apply to the Privatization Commission in respect of sale of public sector units, by public auction, made on or after the 22nd day of January, 1991.

(42) The provisions of sub-section (1) of section 50 of the Ordinance shall not apply, to an employer in so far as they relate to deduction of the amount of surcharge payable under clause (d) of paragraph B of Part III of the First Schedule to the Ordinance, in respect of income for the income year 1998-99.

(43) The Provisions of section 54 and section 88 shall not apply, in respect of income chargeable to tax under head "Salary", in so far as they relate to the payment of surcharge payable under clause (d) of paragraph B of Part III of the First Schedule to the Ordinance, provided that the employer deducts and pays such amount in monthly instalments by the 31st day of May, 1999.

(44) The provisions of sub-section (3A) of section 47 shall not apply in case of donations made to Agha Khan Hospital and Medical College, Karachi:

Provided that this clause shall take effect from the 13th day of June, 1996.

(45) The provisions of sub-section (6) of section 50 of the Income Tax Ordinance, 1979, shall not apply to a person who produces a certificate from the Commissioner of Income Tax concerned to the effect that his income during the income year is exempt from tax under the Income Tax Ordinance, 1979.

(46) The provisions of sub-section (7F) of section 50 of the Income Tax Ordinance, 1979, shall not apply to a person who produces a certificate from the Commissioner of Income Tax concerned to the effect that his income during the income year is exempt from tax under the Income Tax Ordinance, 1979.

(47) The provisions of sub-section (7D) of section 50 of the Income Tax Ordinance, 1979, shall not apply to a person who produces a certificate from the Commissioner of Income Tax concerned to the effect that his income during the income year is exempt from tax under the Income Tax Ordinance, 1979.

(48) The provisions of sub-section (7E) of section 50 of the Income Tax Ordinance, 1979, shall not apply to a person who produces a certificate from the Commissioner of Income Tax concerned to the effect that his income during the income year is exempt from tax under the Income Tax Ordinance, 1979.

(49) The provisions of sub-section (7F) of section 50 of the Income Tax Ordinance, 1979, shall not apply to a person who produces a certificate from the Commissioner of Income Tax concerned to the effect that his income during the income year is exempt from tax under the Income Tax Ordinance, 1979.

(49A) The provisions of sub-section (7G) of section 50 shall not apply to a person who produces a certificate from the Commissioner of Income Tax to the effect that his income during the income year is exempt from tax under this Ordinance.

(50) The provisions of sub-section (1) and (3A) of section 50 of the Income Tax Ordinance, 1979, shall not apply to M/s. Crescent Industrial Chemicals Limited and M/s. Siddiq Sons Tin Plate Limited in respect of salaries of expatriate employees, royalty or technological and know-how fee for technical assistance for projects located in Special Industrial Zone, Windher, Balochistan, who have established L/Cs prior to the 31st January, 1996.

(51) The provisions of sections 80C shall not apply in so far as they relate to income from import and supply of palm oil or edible oil imported by Trading Corporation of Pakistan from Malaysia under IDB Export Finance Scheme to the extent of US$ 44 million and supplied to manufacturers of oil or ghee for their own consumption according to their rated capacity on no profit no loss basis.

(52) The provisions of sub-section (4) of section 50 shall not apply in respect of supply of palm oil or edible oil by Trading Corporation of Pakistan imported from Malaysia under IDB Export Financing Scheme to the extent of U.S. $ 44 million to manufacturers of oil or ghee for their own manufacturing allocated to them on the basis of their rated capacity.

(53) The provisions of sub-section (5) of section 50 shall not apply in respect of palm oil or edible oil imported by Trading Corporation of Pakistan imported from Malaysia under IDB Export Financing Scheme to the extent of U.S. $ 44 million, provided that entire oil is allocated to manufacturers of oil/ghee for their own manufacturing.

(54) The provisions of sub-section (5) of section 50 shall not apply in respect of goods temporarily imported into Pakistan for subsequent exportation and which are exempt from customs duty under Notification No. S.R.O. 818(I)/89, dated 9th August, 1989 Notification No.SRO 592(I)/97, dated the 7th August, 1997and Notification No. S.R.O. 954(I)/98, dated 7th September, 1998.

(54A) The provisions of sub-section (5) of section 50 shall not apply to the three Denyo Diesel Engine Driven AC Generators imported vide
invoice No. ITI-00151 dated 12-05-2000, bill of lading No. NYKS002336581 dated 12-05-2000 from Japan.

(54B) The Provision of sub section (5) of section 50 shall not apply in respect of such mobile telephone sets as are exempt on custom duties and are change to sales tax in the manner prescribed in the notification No S.R.O 390 (I)/2001 Dated the 18th June 2001.

(55) The provisions of sub-section (5B) od section 50- of the Income Tax Ordinance, 1979, shall not applay to any amount received on encashment of any bearer bonds issued under the special US Dollar Bonds Rules, 1998.

(56) The provisions of sub-section (4) of section 50 of the Income Tax Ordinance, 1979, shall not apply in respect of payments received on account of supplay of petroleum products by Attock Petroleum Limited.

(57) The provisions of sub-sections (2) , (2A) and (7D) of section 50 shall not apply to special purpose vechicle for the purpose of securitization.

(58) The provisions of clause (vi) of Notification No. SRO 593(I)/91, dated the 30th June, 1991, shall not apply to any importer being an industrial undertaking engaged in the manufacture of vanaspati ghee or oil, and

(59) The provisions of sub-section (9A) of section 12 shall not apply to -
(i)a company listed on Stock Exchange which distributes profit equal to either fortyper cent of its after tax profits or fifty per cent of its paid up capital, whichever maybe the less;
(60) The provisions of sub-paragraphs (c) and (d) of paragraph B of Part III of the First Schedule to this Ordinance shall not apply to a person qualifying for assessment under the Universal Self Assessment Schem made under sub-section (1) of section 59 of this Ordinance for the assessment year 1999-2000.

(61) The provisions of paragraph C of Part V of First Schedule to this Ordinance, in so far as these relate to surcharge, shall not apply in respect of any assessment commencing on or after the 1st day of July, 2000.


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