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    <title>Amendment of section 155</title>
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    <description>Amendment expands entitlement to tax credit by substituting references to credit for tax deducted with credit for tax deducted or collected, extends cross-references to include the provision governing tax collection alongside the deduction provision, and broadens the proviso to cover income on which tax has been collected as well as income from which tax has been deducted.</description>
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      <description>Amendment expands entitlement to tax credit by substituting references to credit for tax deducted with credit for tax deducted or collected, extends cross-references to include the provision governing tax collection alongside the deduction provision, and broadens the proviso to cover income on which tax has been collected as well as income from which tax has been deducted.</description>
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