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Amendment of section 95.
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....) thereof, and after sub-section (1) as so numbered and before the Explanation, the following sub-section shall be inserted, namely:- "(2) This Chapter shall apply in respect of any assessment year b....
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....o the provisions of Chapter X-A. It is proposed to renumber the said section as sub-section (1). It is also proposed to insert a new sub-section (2) so as to provide that the provisions of Chapter X....