Amendment of section 40

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Full Text of the Document

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....of doubts, it is hereby clarified that for the purposes of this sub-clause, the term "tax" shall include and shall be deemed to have always included any surcharge or cess, by whatever name called, on such tax.'. - Clause 13 seeks to amend section 40 of the Income-tax Act relating to amounts not deductible. Sub-clause (ii) of clause (a) of the said section provides that any sum paid on account ....