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Share of member of association of persons or body of individuals in income of association or body.

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Full Text of the Document

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....ion of persons or body of individuals) in respect of his share in the income of the association of persons or body of individuals computed in the manner provided in section 309, except in a case referred to in sub-section (2). (2) Where no income-tax is chargeable on the total income of the association of persons or body of individuals, the share of a member computed as aforesaid shall be chargea....

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