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    <title>Amendment of section 58</title>
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    <description>The amendment treats section 58 as sub section (1) and inserts a provision making the disallowance sub clause of section 40 applicable, as far as may be, to computation of income under the head Income from other sources in the same manner as it applies to Profits and gains of business or profession.</description>
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      <description>The amendment treats section 58 as sub section (1) and inserts a provision making the disallowance sub clause of section 40 applicable, as far as may be, to computation of income under the head Income from other sources in the same manner as it applies to Profits and gains of business or profession.</description>
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