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Application of this Chapter to certain persons.

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....tion 80P) included in Chapter VI-A under the heading "C.-Deductions in respect of certain incomes"; or ^2[(b) section 10AA; or (c) section 35AD.]            (2) The provisions of this Chapter shall not apply to an individual or a Hindu undivided family or an association of persons or a body of individuals, whether incorporated ....

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