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safety planning bns section 110 provisions tax implications property paper verification registration act donee bns section 110 ipc sections 354c and 354d bns clause 72(2) ipc section 380 bns clause 305 sentencing under ipc ipc and bns bns clause 66 ipc sections 376ab ipc section 302 and bns clause 101 (murder) ipc section 228a 376da bns clause 64 ipc section 304a