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    <title>Amendment of section 164</title>
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    <description>With effect from 1 April 1984, section 164 of the Income-tax Act is amended by inserting a cross-reference to incomes &quot;of the nature referred to in sub-section (4A) of section 11&quot; into sub-section (2) and into the opening portion of sub-section (3), thereby aligning section 164&#039;s scope with that specified category of incomes.</description>
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      <description>With effect from 1 April 1984, section 164 of the Income-tax Act is amended by inserting a cross-reference to incomes &quot;of the nature referred to in sub-section (4A) of section 11&quot; into sub-section (2) and into the opening portion of sub-section (3), thereby aligning section 164&#039;s scope with that specified category of incomes.</description>
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