Removal of super tax reference narrows the provision's scope by omitting the phrase 'or super tax'. The Finance Act, 1965 effects a targeted textual change to Section 294 of the Income Tax Act by omitting the words 'or super tax', thereby narrowing the statutory reference and adjusting the range of taxes addressed by that provision.
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Provisions expressly mentioned in the judgment/order text.
Removal of super tax reference narrows the provision's scope by omitting the phrase 'or super tax'.
The Finance Act, 1965 effects a targeted textual change to Section 294 of the Income Tax Act by omitting the words "or super tax", thereby narrowing the statutory reference and adjusting the range of taxes addressed by that provision.
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