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Amendment of Section 5

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....e (viiia), the following clause shall be inserted with effect from the 1st day of April, 1976, namely :- "(viiib) trees standing on agricultural land, not being trees in an orchard or a plantation;"; (iii) in clauses (xx) and (xxviii), the words "held by the assessee" shall be omitted; (iv) after clause (xx), the following clause shall be inserted, namely :- "(x....

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