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    <title>Amendment of Section 37</title>
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    <description>The Finance Act, 1965 inserts the words &quot;or section 33A&quot; after &quot;section 33&quot; in clause (i) of subsection (2) of Section 37 of the Income Tax Act, thereby extending the clause&#039;s cross-reference to include section 33A and subjecting items governed by that provision to the same treatment specified by clause (i) of subsection (2).</description>
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      <description>The Finance Act, 1965 inserts the words &quot;or section 33A&quot; after &quot;section 33&quot; in clause (i) of subsection (2) of Section 37 of the Income Tax Act, thereby extending the clause&#039;s cross-reference to include section 33A and subjecting items governed by that provision to the same treatment specified by clause (i) of subsection (2).</description>
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