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    <title>Amendment of section 145</title>
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    <description>The amendment provides that where no method of accounting is regularly employed by the assessee, interest on securities shall be chargeable to tax as the income of the previous year in which such interest is due to the assessee.</description>
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      <description>The amendment provides that where no method of accounting is regularly employed by the assessee, interest on securities shall be chargeable to tax as the income of the previous year in which such interest is due to the assessee.</description>
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