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    <title>Amendment to Section 10: Business Trust Income Similar to Dividends Excluded from Unit Holder&#039;s Total Income.</title>
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    <description>Amendment of section 10. - Any distributed income from a business trust received by a unit holder which is of the same nature as dividend referred to in sub-section (7) of section 115-O shall not be included in the total income of such unit holder.</description>
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