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    <title>Amendment of section 86</title>
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    <description>An Explanation to clause (v) of section 86 deems that where an association of persons assessable under the special provision has members whose shares in the whole or part of the income are indeterminate or unknown, each member shall be treated as entitled to an equal share of that total income or part thereof, and each individual share shall be determined accordingly.</description>
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      <description>An Explanation to clause (v) of section 86 deems that where an association of persons assessable under the special provision has members whose shares in the whole or part of the income are indeterminate or unknown, each member shall be treated as entitled to an equal share of that total income or part thereof, and each individual share shall be determined accordingly.</description>
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