Insertion of New Section 44B

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....er section 44A, the following section shall be inserted with effect from the 1st day of April, 1976, namely :- '44B. Special provision for computing profits and gains of shipping business in ....

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.... "Profits and gains of business or profession", (2) The amounts referred to in sub-section (1) shall be the following, namely :- (i) the amount paid or payable (whether in or out of ....