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Prohibition of tax-free payments.

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....r the rate or standard rate of any such tax, or the amount thereof. Explanation. In this sub-section, the expression "tax" comprises any kind of income-tax including super-tax. (2) Where by virtue of any provision in force immediately before the commencement of this Act, whether contained in the company's articles, or in any contract made with the company, or in any resolution passed by the comp....

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Prohibition of tax-free payments.