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Amendment of Section 2
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.... 2 In the Income-tax Act, in section 2, with effect from the 1st day of June, 1976, - (a) after clause (28), the following clause shall be inserted, namely :- '(28A) "interest" me....
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....gures "in a case not falling under section 164", the words, figures and letters "in a case not falling under section 115A or section 115B or section 164" shall be substituted; (ii) for the wo....
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