Application of this Chapter

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Full Text of the Document

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.... Act 1965 w.e.f. 01-04-1965 before it was read as, "C.-Rebate of super-tax Donations for charitable purposes 100. (1) Where under the provisions of section 88, an assessee is entitled to a deduction of income-tax in respect of any sum paid as donation, he shall also be entitled, subject to the provisions of sub-section (4) of that section, to a deduction, from the amount of super-t....