Substitution of new section for section 167A

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....167A In the Income-tax Act, for section 167A, the following section shall be substituted, namely :- '167A. Charge of tax where shares of members unknown. - Where the individual shares of t....

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....in Explanation 2 below sub-section (3) of section 164; (b) the individual shares of the members of an association of persons in the whole or any part of the income of such association shall b....