Substitution of new section for section 167A

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....come-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 the members of an associa....

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....ection (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 be deemed to be indeterminate or unk....