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    <title>Amendment of section 80A (Omitted)</title>
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    <description>Where an association of persons or a body of individuals is allowed specified deductions in computing its total income, the substituted rule prevents members from making the same deduction in computing their individual tax on the share of such member in the association&#039;s or body&#039;s income.</description>
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      <description>Where an association of persons or a body of individuals is allowed specified deductions in computing its total income, the substituted rule prevents members from making the same deduction in computing their individual tax on the share of such member in the association&#039;s or body&#039;s income.</description>
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