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    <title>Expenditure-tax to be levied from 1st April, 1964</title>
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    <description>Expenditure-tax is imposed for financial years commencing on or after 1 April 1964 and is to be charged under the Expenditure-tax Act, 1957, notwithstanding section 13 of the Finance (No. 2) Act, 1962, with the levy applying to expenditure incurred by individuals and Hindu undivided families.</description>
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      <title>Expenditure-tax to be levied from 1st April, 1964</title>
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      <description>Expenditure-tax is imposed for financial years commencing on or after 1 April 1964 and is to be charged under the Expenditure-tax Act, 1957, notwithstanding section 13 of the Finance (No. 2) Act, 1962, with the levy applying to expenditure incurred by individuals and Hindu undivided families.</description>
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