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<h1>Additional income-tax on undistributed profits provision substituted then omitted, affecting relief for salary arrears under tax law.</h1> Additional income-tax on undistributed profits: the provision, formerly described as super-tax and containing a reference to relief for salary received in arrear, was substituted and subsequently omitted by legislative amendment, resulting in removal of the specific statutory text addressing additional tax on undistributed profits and its linkage to relief for arrears.
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