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    <title>Amendment of Section 109</title>
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    <description>The amendment replaces references to super tax with income tax and adds a definition of trading company-a company primarily dealing in goods produced by others with not less than fifty one per cent of total income from that business-and modifies the provision for non-trading companies so that the term &quot;exceed&quot; is read as &quot;exceed twice the amount of,&quot; changing the applicable threshold for those companies.</description>
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    <pubDate>Wed, 04 Dec 2024 17:32:32 +0530</pubDate>
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      <description>The amendment replaces references to super tax with income tax and adds a definition of trading company-a company primarily dealing in goods produced by others with not less than fifty one per cent of total income from that business-and modifies the provision for non-trading companies so that the term &quot;exceed&quot; is read as &quot;exceed twice the amount of,&quot; changing the applicable threshold for those companies.</description>
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      <pubDate>Wed, 04 Dec 2024 17:32:32 +0530</pubDate>
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