Amendment of section 161
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.... Act, after sub-section (1), the following sub-section shall be inserted with effect from the 1st day of April, 1985, namely :- '(1A) Notwithstanding anything contained in sub-section (1)....
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.... where such profits and gains are receivable under a trust declared by any person by will exclusively for the benefit of any relative dependent on him for support and maintenance, and such trust is th....
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