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https://blog.scconline.com/post/2016/05/19/buildings-constructed-from-the-year-1990-1993-entitled-to-tax-exemption-as-per-s-3a-of-the-kerala-buildings-act-1993/
Buildings constructed from the year 1990-1993 entitled to tax exemption as per S. 3A of the Kerala Buildings Act, 1993