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    <title>Omission of Section 113</title>
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    <description>Omission of Section 113: the Finance Act, 1965 effectuates the removal of the specified provision from the Income Tax Act, altering the statute by formal excision of that provision rather than by substitution or detailed amendment.</description>
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      <description>Omission of Section 113: the Finance Act, 1965 effectuates the removal of the specified provision from the Income Tax Act, altering the statute by formal excision of that provision rather than by substitution or detailed amendment.</description>
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