Failure to apply the higher rates of Income-tax and Wealth-tax leviable on HUFs.

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....h have atleast one member having taxable income/wealth for the relevant assessment year, as the case may be. It is also noticed that such failure is fairly wide-spread not only in the assessment made for the assessment year 74-75 when the higher rates were prescribed for the first time, but in later years also. That such failure should happen in spite of instructions highlighting the changes in ra....