Amendment of Section 10

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Full Text of the Document

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.... extent such receipts do not exceed one thousand rupees in the aggregate : Provided that this clause shall not apply to - (i) capital gains chargeable under the provisions of section 45; or (ii) receipts arising from business or the exercise of a profession or occupation; or (iii) receipts by way of addition to the remuneration of an employee;"; (b) in ....