Amendment of withholding tax provision removes references to super tax and total world income from statutory text. Amendment revises the Income-tax Act's withholding-tax provision by excising the phrases 'and super tax' and 'or the total world income', effected by the Finance Act, 1965, thereby narrowing the provision's statutory language by removing explicit linkage to a separate super tax charge and to an express reference to total world income.
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Provisions expressly mentioned in the judgment/order text.
Amendment of withholding tax provision removes references to super tax and total world income from statutory text.
Amendment revises the Income-tax Act's withholding-tax provision by excising the phrases "and super tax" and "or the total world income", effected by the Finance Act, 1965, thereby narrowing the provision's statutory language by removing explicit linkage to a separate super tax charge and to an express reference to total world income.
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