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of <h1>Tax Rates and Deduction Rules for Income Categories, Export Profits, and Manufacturing Sectors in 1964-65 Assessment Year</h1> The statutory provision details income tax and super-tax rates for the assessment year beginning April 1, 1964. It outlines tax calculation methods for different income categories, including salaries, life insurance business, and export-related profits. The provision includes specific deduction provisions for Indian companies and manufacturers exporting goods, with limitations on certain industries and export types. The text specifies tax rates, surcharges, and defines key taxation terminology for the specified assessment year.
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